Perspectiva do processo administrativo tributário nos estados da federação brasileira

• Ano de defesa: 2003
• Autor(a) principal: Fortes, Anya Gadelha Diógenes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Direito tributário; Direito administrativo
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/61507

This dissertation paper aims at exposing the present-day panorama of taxadministrative process in the Brazilian Federation of States, and also at presenting the perspectives of development of said process, comparing them to the role the process represents in contemporary Tax Administration. The inexistence of rigid separation among State functions is affirmed through revealing the materialization, by one of the Powers, of activities that are typical of another. Focusing on Tax Administration, It was seen that the normative function, which is keen to the Legislative, and the judicial function, which is substantially identical to the jurisdictional function, coexist along with the typical function related to the control of due tax collection and its registration. In relation to the judicial function, It is shown the effectiveness of the usage of the term “process” in the realm of Public Administration, taking into account that the course of proceedings is inherent to all State functions and even to non-State [functions], because it is related to the exertion of power. In the context of contemporary Public Administration, marked by proactivity directed to the satisfaction of people’s demands and by the participation of the people, It is highlighted the important role played by the tax-administrative process in the defense of tax-payers individual rights, in the control of Public Administration and in the legitimization of tax activity. Confronting this reality to the present-day view of the tax-administrative process in the Brazilian Federation of States, It is stressed to the necessity of change in the structure of judgment bodies, as well as in the discipline of the tax-administrative process, in order to achieve these roles. Therein, It is analysed matters relative to the lack of uniformity in the laws, to the hierarchic subordination of judgment bodies to the cabinet member responsible for tax collection and registration, and to the inexistence of connections between the administrative process and the judicial process. As the focus of the analysis, emphasis is given to the impartiality of the one that judges, the swiftness of the process, and the effective distribution of tax justice. This study ponders on the reality of the tax-administrative process, and it presents some Solutions that, far from definitive or sufficient to solve the problem, aim at arousing the interest of law scholars in the presentation of new routes.