Princípio da eficiência tributária: contribuições para a construção de uma administração tributária mais eficiente no Brasil

• Ano de defesa: 2013
• Autor(a) principal: Almeida Filho, Jorge Celso Fleming de
• Orientador(a): Ribeiro, Ricardo Lodi
• Banca de defesa: Seixas Filho, Aurélio Pitanga , Silva, Sergio André Rocha Gomes da
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade do Estado do Rio de Janeiro
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Centro de Ciências Sociais::Faculdade de Direito
• País: BR
• Palavras-chave em Português: Eficiência; Pragmatismo; Tributação; Justiça Fiscal.
• Palavras-chave em Inglês: Efficiency; Pragmatism; Taxation; Tax Justice
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: http://www.bdtd.uerj.br/handle/1/9727

The efficiency principle (article 37 of the Brazilian Constitution) has roots in the so-called "fundamental right of a good [public] administration". The idea of fiscal justice requires government's tax powers to be exercised within a minimum efficiency threshold. Therefore, when a citizen pay taxes, (s)he is entitled to the aforementioned fundamental right of a good public administration. The constitutionalization of Law - a trait of the Neo-Constitutionalism movement - builds a specific "principle of efficient taxation" from a broader "principle of administrative efficiency". The principle of efficient taxation legitimizes governmental action. It operates within a constitutional balancing between legality (understood as textual authorization to tax) and the economic capabilities of the paying citizens. Speaking of jurisprudence, legal consequentialism is not incompatible with the methodological pluralism imbedded in Germany's "jurisprudence of values". Thus, taking consequences of a given legal opinion seriously is an ancillary device in the legal interpreter's toolbox - one that can go well with classic Civil Law interpretative canons. In the context of this paper, a "pragmatic reading of taxation" will be deemed more appropriate to the contemporary risk-open mass society than other alternative methodological approaches to taxation. The multidisciplinary theory supported by this paper emphasizes the practical need for legal opinions that are consequences-savvy (these legal opinions should consider only certain or probable consequences). The "ability to pay" principle must be reconciled with the efficiency principle. It follows that possible solutions contained within textual meaning are to be constructed focused on the best fiscal and non-fiscal results. The paper also argues that Tax Law should not be neutral to the effects of taxation on a given economic order. Taking these effects for serious does not equate with siding with anti-formalistic, economics-centered Tax Law methodological approaches. The managerial approach of Tax Law championed by this paper - one that is focused on the principle of efficient taxation - would also serve as a theoretical basis for responding to claims such as the "privatization of Tax Administration"; the limits on indirect costs of taxation; and the possibility of using alternative dispute resolution techniques for tax issues.