THE DUTY OF INFORMATION, REGARDING THE TAX BURDEN AS A SUPERVISION INSTRUMENT

• DOI: 10.22533/at.ed.2163162305076

• Palavras-chave: Tax Burden. Tax Inspection. State composition. Tax Legality.

• Keywords: Tax Burden. Tax Inspection. State composition. Tax Legality.

• Abstract:

  Since the beginning of time, there has been a marked coefficient in humanity, which has changed its name over time, this concept refers to the organization of the social structure, whether it is described by law or by mutual thought; Fees, or taxes, were part of history, whether direct as a payment in currency (a term used with multicultural coverage and “ad tempus”), or indirectly through an action that results in payment. Within the current molds, the rationalization of the Brazilian Federative Republic was no different, as it was found in the various pillars of its formation, the questioning of taxes, which were inserted in the architecture of the State, respecting the principle of reason of economic capacity. In order for the performance of the activities conferred by the State to be carried out, the tax burdens would necessarily be raised, which would confer control of the Moorish income for the inspection of products from each region, serving for the administrative structure to remain resolute. However, to combat something very present in human beings, generalized greed, the State foresaw measures to reduce undue subtraction through the Fiscal Responsibility Law (Complementary Law Number (Article 5, XXXIII, XXXIV, LXXII, of the Federal Constitution and Articles 2 and 3 of Law Number 9,784/99) as a crucial factor for external control, and the Principle of Tax Legality (Article 150, I, Federal Constitution ), compatibility between what can be collected and what can be applied by law.