Proposta de unificação de procedimentos no processo administrativo fiscalanálise a partir do modelo do Conselho Administrativo de Recursos Fiscais

Resumo

The fiscal administrative process is the instrument designed to control administrative acts connected to the assessment of tax liabilities by the tax authorities, in compliance with the constitutional determination to assure the right to an adversary and full defense system. Given the administrative structure of the Federative Republic of Brazil, consisting of 26 (twenty-six) States and 1 (one) Federal District, with all taxing entities within its spheres of competence, in addition to the Federal Government and more than 5,000 municipalities, it is easy to suppose that this plurality of public authorities provides us with endless models of fiscal administrative process, once there is no national law establishing common principles applicable to all entities. This fact leads us to find several models with low and high difference between themselves, while also not providing the necessary legal certainty and equality of conditions to all the taxpayers of the country. The year 2015 was a milestone within the fiscal administrative process context due to the outbreak of Operacao Zelotes by the Federal Police of Brazil, which revealed scandals of corruption within the Administrative Council of Tax Appeals – also known as CARF. The police operation has again raised several debates with regards to the model and structure of the Brazilian administrative process, especially in the scope of CARF, resulting in profound changes in that judgment body. Nevertheless, what are the characteristics of CARF’s structure? Which are negative? What aspects could or should be replicated to all existing fiscal administrative process structures in the country? Based on the thorough analysis of CARF's structure and the criticisms and proposals presented in recent years, as well as analyzing the 27 (twenty-seven) State structures, we will propose some practical recommendations to unify the basic structure of the tax administrative process bodies, and also to ensure that all taxpayers in the country, litigants at the administrative level, are given equal conditions regarding the composition of these judgment bodies.

Ficha do documento

Tipo

Dissertação

Ano

2019

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/28234

Temas

Finanças PúblicasGovernança

Palavras-chave

Processo administrativo fiscalConselho administrativo de recursos fiscaisConselho de contribuintesEstruturaLei nacionalFiscal administrative processAdministrative council of tax appealsCouncil of taxpayerStructureNational lawDireitoDireito tributário - BrasilAdministração e processo tributárioBrasil. Ministério da Fazenda. Conselho Administrativo de Recursos FiscaisConselhos de contribuintes