Caminhos para a transparência tributária do Estado

Abstract

This work explores the evolution and application of the principle of transparency within the context of the Brazilian tax system. The 1988 Constitution established the Democratic State of Law, enshrining principles and guarantees aimed at ensuring a more transparent state action and greater social control over the decisions made by the State. In this context, although significant progress in the principle of transparency was observed in Administrative and Financial Law, its application in the tax field remained limited, focusing primarily on the duties of taxpaying subjects only. Constitutional Amendment 132/2023 marked a paradigmatic shift by expressly incorporating the principle of transparency into the National Tax System. This constitutional change raises questions about how the effective implementation of this principle would occur, given the existence of a doctrinal and jurisprudential gap. Starting from this central question, this study seeks to answer how the principle of tax transparency can be concretely applied to the state’s activities of instituting and collecting taxes, aiming to improve legal certainty and promote greater justice in the Brazilian tax system. The investigation is based on a bibliographic exploration of both national and foreign doctrine on the principle of transparency, as well as a documentary analysis of tax complexity in Brazil. The study will seek to demonstrate that the state's duties of transparency in instituting taxes involve: (i) fostering popular participation in political discussions about taxation; (ii) clearly exposing the reasons and justifications behind tax normative texts; (iii) presenting intelligible normative texts, and in cases where complexity is inevitable or desirable, offering simplified explanations; (iv) widespread dissemination of the normative act not only through the Official Gazette but also on the websites and social media of the taxing entities; and (v) timely and unique disclosure of the official interpretation of the tax administration regarding the normative text. Regarding transparency in tax collection, the study will highlight that an effective application of the principle of transparency requires a collaborative approach by the public administration, prioritizing good faith, so that the traditional relationship of mutual distrust gives way to trust, cooperation, and legal certainty, making the system less punitive and litigious. Thus, the research aims to contribute to the transition from an opaque tax system to a more transparent, predictable, secure, just, and efficient model, aligned with constitutional principles and the demands of contemporary society.