O contraditório no procedimento fiscal para o lançamento de ofício: legitimação democrática, transparência e eficiência administrativa

Abstract

This lecture aims to demonstrate that the current tax procedure for the assessment needs of realignement with the constitutional values of democracy and efficiency through the recognizing the right to contest before the tax levying. Despite the democratization of the country and the recognizing and valuing of constitutionalism as a right legal system, we adopts in Brazil an inquisitorial system in the procedure of assessment. What means the prohibition for the taxpayer to prove for authority the taxable event does not happen. His participation during the procedure is characterized by passivity, restricted for anwering legal notices targeting to produce evidences against himself, everything according for interest of tax authority; therefore, the taxpayer does not participate in formation of the administrative act of tax assessment, only accomplish juridical duties. So, we will try to demonstrate that despite the existing of a tax administrative process after assessment and the suspension of the collection, the tax liability has negative immediate effect to taxpayers, which justify the contesting during the assessment procedure instead of only during the process filed later. The recognition of this right is emphasized by pointing out the contradiction between the necessary cooperation of the taxpayer for the revealing of the tax events against himself and the adoption in Brazil of an one-sided investigation system like a police inquiry.