A natureza jurídica da obrigação tributária acessória e os princípios constitucionais informadores

Abstract

This thesis discusses a topic which is currently beginning to arouse concern with the development of new studies and critical reviews on ancillary tax obligations. Broadly speaking, this work identifies the doctrinaire currents that deal with the juridical-tributary nature of this issue. After the introduction, the thesis seeks to demonstrate that the countless ancillary obligations imposed on taxpayers corporations by fiscal bodies ultimately end up imposing significant economic and financial burdens on them, especially on small and medium businesses. Consequently, the Brazilian business community has to endure not only the high tax burdens due to the payment of taxes, but also the excessive cost of actions and procedures which support the supervision and the compliance with the main tax obligation. Besides analyzing the violation of constitutional principles (the principles of proportionality, of fiscal neutrality, of free competition, of the contributive capacity, etc), this work also supplies ample case study material that attest the fact that such obligations have a complex and very costly character. Finally, the author outlines some suggestions to try to minimize the effects of these obligations