Cooperação Administrativa para a Cobrança Extraterritorial de Tributos: uma Demanda do Estado Fiscal

Abstract

The ambivalence and insecurity generated by the risk society implies that dangers are no longer a matter of domestic law for states, which are unable to combat threats of transnational scope alone. Threats to the sustainability of the Fiscal State, which depend heavily on revenue from tax payments to maintain, constitute the various practices undertaken by taxpayers with the purpose of avoiding the payment of taxes. It contributes to the resurgence of such practices and, consequently, of tax losses, the environment of financial opacity provided by privileged tax regime jurisdictions that ensure banking secrecy. Unilateral measures to curb the loss of tax revenue generated by tax noncompliance and lack of global transparency remained fruitless, as the internationalization of legal and financial relations began to require the state to expand its scope beyond its beautiful territories. Concern about international fiscal transparency and the need for cooperative measures has increased in recent decades, leading the OECD to undertake several initiatives in this area. One of them, adopted jointly with the Council of Europe, was the amendment in 2010 of the Convention on Mutual Administrative Assistance in Tax Matters to enable all non-member countries to accede to the instrument, which is considered the most comprehensive. administrative tax cooperation. Although Brazil ratified this instrument in 2016, there are still challenges in effecting the expropriation, abroad, of assets and rights of debtors whose credit was established in Brazil. The formulation of three reservations at the time of the promulgation decree in August 2016 exacerbated the object of the Convention, undermining its purpose, which is to combat tax evasion and avoidance. Several other signatory countries have also made extensive reservations, which ultimately detract from the affection of such an important instrument. The desire to move towards a more balanced and just society depends on addressing the issue of financial opacity and the ills caused by the lack of fiscal transparency, and it is absolutely necessary to remove all obstacles that compromise effectiveness and make it possible to achieve the purpose of such an important instrument of cooperation.