Aline Vitalis
Doutoranda em Direito Tributário na Universidade Federal de Santa Catarina (UFSC).
Mestre em Ciências Jurídico-Políticas (menção em Direito Constitucional) pela Universidade de Coimbra.
Procuradora da Fazenda Nacional.
Mestre em Ciências Jurídico-Políticas (menção em Direito Constitucional) pela Universidade de Coimbra.
Procuradora da Fazenda Nacional.
less
Related Authors
Uploads
Papers by Aline Vitalis
Na elaboração deste artigo empregou-se o método dedutivo e realizou-se pesquisa bibliográfica e documental. Parte-se da premissa de que a fundamentação decisória está diretamente relacionada à accountability, consubstanciada na prestação de contas – imprescindível num Estado Democrático de Direito –, além de possibilitar a justificativa e o controle dos atos do Poder Público, inclusive no âmbito administrativo. Intenta-se analisar a possível conexão entre fundamentação decisória, accountability e conformidade tributária quanto ao papel desempenhado pela Administração Pública tributária, considerando especialmente os princípios e os fundamentos de governança pública. Nesse contexto, também são mencionadas inovações legislativas recentes que preveem mecanismos de maior proximidade e consensualidade entre a Administração tributária e os contribuintes, com destaque para a regulamentação da transação tributária e o Cadastro Fiscal Positivo.
Abstract
Reasoning for decision, accountability and tax compliance
The present article used the deductive method and the bibliographic and documental research. It based on the premise that the reasoning of decisions related directly to accountability, embodied in the necessary and indispensable rendering of accounts in a democratic state of law. In addition, it allows the justification and control of the acts of the government. In summary, the main goal is to analyze the possible connection between the rationale for decisions, accountability and tax compliance, considering the role played by the Public Tax Administration in this area, especially based on the principles and foundations of public governance. In this context, recent legislative innovations are also mentioned, which provide mechanisms for greater proximity between the Tax Administration and taxpayers, striving for consensus, with emphasis on the regulation of tax transactions and the positive tax registry.
Abstract From the critical analysis of the current context and from the use of the deductive method founded on bibliographical research, the goal of this article is to bring to discussion some deficiencies of the tax policy. At the same time is analysed the need for changes in the tax system, focusing on the possibilities arising from State regulatory actions and behavior shaping. The challenge of increasing the rate of taxpayers compliance behavior as a fiscal policy is discussed in its many aspects, especially the suggestions proposed by the Organisation for Economic Cooperation and Development (OECD) with the purpose of enhancing the positive outcome of the tax administrations, in addition to elements of good corporate governance, such as transparency and information. It is also addressed the ineffectiveness of the only application of sanction in the event of non-compliance and benefits from a policy of encouraging behaviour in accordance with the tax rules (compliance). Finally, the cooperative tax regulation model is brought to discussion in order to allow the debate about the structural reconstruction of the tax system, known to be an important element in the economic field and essential for the development of the country.
Na elaboração deste artigo empregou-se o método dedutivo e realizou-se pesquisa bibliográfica e documental. Parte-se da premissa de que a fundamentação decisória está diretamente relacionada à accountability, consubstanciada na prestação de contas – imprescindível num Estado Democrático de Direito –, além de possibilitar a justificativa e o controle dos atos do Poder Público, inclusive no âmbito administrativo. Intenta-se analisar a possível conexão entre fundamentação decisória, accountability e conformidade tributária quanto ao papel desempenhado pela Administração Pública tributária, considerando especialmente os princípios e os fundamentos de governança pública. Nesse contexto, também são mencionadas inovações legislativas recentes que preveem mecanismos de maior proximidade e consensualidade entre a Administração tributária e os contribuintes, com destaque para a regulamentação da transação tributária e o Cadastro Fiscal Positivo.
Abstract
Reasoning for decision, accountability and tax compliance
The present article used the deductive method and the bibliographic and documental research. It based on the premise that the reasoning of decisions related directly to accountability, embodied in the necessary and indispensable rendering of accounts in a democratic state of law. In addition, it allows the justification and control of the acts of the government. In summary, the main goal is to analyze the possible connection between the rationale for decisions, accountability and tax compliance, considering the role played by the Public Tax Administration in this area, especially based on the principles and foundations of public governance. In this context, recent legislative innovations are also mentioned, which provide mechanisms for greater proximity between the Tax Administration and taxpayers, striving for consensus, with emphasis on the regulation of tax transactions and the positive tax registry.
Abstract From the critical analysis of the current context and from the use of the deductive method founded on bibliographical research, the goal of this article is to bring to discussion some deficiencies of the tax policy. At the same time is analysed the need for changes in the tax system, focusing on the possibilities arising from State regulatory actions and behavior shaping. The challenge of increasing the rate of taxpayers compliance behavior as a fiscal policy is discussed in its many aspects, especially the suggestions proposed by the Organisation for Economic Cooperation and Development (OECD) with the purpose of enhancing the positive outcome of the tax administrations, in addition to elements of good corporate governance, such as transparency and information. It is also addressed the ineffectiveness of the only application of sanction in the event of non-compliance and benefits from a policy of encouraging behaviour in accordance with the tax rules (compliance). Finally, the cooperative tax regulation model is brought to discussion in order to allow the debate about the structural reconstruction of the tax system, known to be an important element in the economic field and essential for the development of the country.