A carregar...
Publicação
Fisco global : o Brasil tendo em conta o novo paradigma da política internacional de tranparência fiscal
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.24 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
Diante da mundialização dos processos de produção e da integração da economia em nível global, os Estados nacionais viram-se na possibilidade de terem suas bases de receitas fiscais diminuídas em razão da saída de investimentos e da produção de riquezas por seus nacionais no exterior. Assim, aliados a organismos internacionais, buscaram meios para que as atividades dos seus contribuintes fossem mais transparentes, bem como fosse permitido às Autoridades Tributárias realizar uma fiscalização mais efetiva sobre as possíveis evasões fiscais. Nesse contexto, e como o dever-poder de fiscalização das diversas Autoridades Tributárias circunscreve-se aos limites territoriais de seus Estados, observou-se a necessidade de incrementar os
instrumentos de cooperação administrativa internacional, em especial, no caso da fiscalidade, a troca de informações para fins fiscais, em observância ao princípio da transparência fiscal. Com esse desiderato, procurou-se intensificar a troca internacional de informações para fins fiscais — que pode ser levada a efeito por meio de vários instrumentos, como as Convenções de Dupla Tributação – CDT, os Acordos Para Trocas
de Informações Fiscais (Tax Information Exchange Agreements – TIEA), a Lei de Conformidade Fiscal de Conta Estrangeira (Foreign Account Tax Compliance Act – FATCA) e a Convenção sobre Assistência Mútua Administrativa em Matéria Fiscal. A intensificação das atividades e o aprimoramento dos instrumentos de troca de informações culminaram com a publicação, pela Organização para a Cooperação e Desenvolvimento Econômico – OCDE, do Padrão para Troca Automática de Informações de Conta Financeira em Matéria Fiscal (Standard for Automatic Exchange of Financial Account Information in Tax Matters). A disponibilização desse Padrão acirrou as críticas ao mecanismo de troca de informações, uma vez que aumenta em demasia o poder
fiscalizatório da Autoridade Tributária e, ao mesmo tempo, fragiliza o direito fundamental ao sigilo bancário. O Brasil, que figura entre as oito maiores economias do mundo, não está indene ao que acontece no mundo globalizado, de modo que a presente pesquisa, objetivando verificar o tratamento que a questão do acesso direto aos dados bancários, pela Autoridade Tributária, recebe no País, estudou o direito fundamental ao
sigilo bancário, o dever fundamental de pagar impostos e alguns princípios tributários para que, diante da inexistência de direito absoluto, se verifique a possibilidade de uma ponderação de interesses. Por derradeiro, diante de tudo o que foi visto, é de se concluir no sentido da possibilidade de acesso direto aos dados bancários, sem que isso signifique ofensa ao direito ao sigilo bancário, pois realiza a igualdade em relação aos
cidadãos, por meio do princípio da capacidade contributiva, corolário do princípio da solidariedade, desde que observados os requisitos objetivos determinados em lei. Não havendo que se falar, em verdade, em quebra do sigilo bancário, mas tão somente em translado do dever de segredo da esfera bancária para a fiscal.
In view of the globalization of production processes and the integration of the economy at a global level, the national states saw the possibility of having their tax base decreased in reason of the exit of investments and the production of wealth by their nationals abroad. Thus, allied to international organizations, they sought ways to make their taxpayers' activities more transparent, as well as allowing Tax Authorities to carry out a more effective audit of possible tax evasion. In this context, and as the supervisory power-duty of the various Tax Authorities is limited to the territorial limits of their States, there has been a need to increase the instruments of international administrative cooperation, especially in the case of taxation, the exchange of information for tax purposes, in compliance with the principle of fiscal transparency. With this aim, the international exchange of information for fiscal purposes was intensified - which can be carried out through various instruments such as the Double Taxation Conventions (DTC), the Tax Information Exchange Agreements (TIEA), the Foreign Account Tax Compliance Act (FATCA), and the Convention on Mutual Assistance in Tax Matters. The intensification of activities and the improvement of information exchange instruments culminated in the publication, by the Organization for Economic Co-operation and Development (OECD), of the Standard for Automatic Exchange of Financial Account Information in Tax Matters. The availability of this Standard has raised criticism of the mechanism for the exchange of information, since it greatly increases the supervisory power of the Tax Authority and, at the same time, weakens the fundamental right to banking secrecy. Brazil, which is one of the eight largest economies in the world, is not indifferent to what happens in the globalized world, so that the present research, aiming to verify the treatment that the issue of direct access to banking data, by the Tax Authority, receives in the Country, studied the fundamental right to banking secrecy, the fundamental duty to pay taxes and some tax principles so that, in the absence of absolute right, check the possibility of a balance of interests. Lastly, in the face of all that has been seen, it is to be concluded that direct access to banking data is available, without this being an offense to the right to banking secrecy, since it achieves equality with citizens through the principle of the contributory capacity, corollary of the principle of solidarity, provided that the objective requirements established by law are observed. Not having to speak, in truth, of breaking bank secrecy, but only in transferring the duty of secrecy from the banking sphere to the fiscal.
In view of the globalization of production processes and the integration of the economy at a global level, the national states saw the possibility of having their tax base decreased in reason of the exit of investments and the production of wealth by their nationals abroad. Thus, allied to international organizations, they sought ways to make their taxpayers' activities more transparent, as well as allowing Tax Authorities to carry out a more effective audit of possible tax evasion. In this context, and as the supervisory power-duty of the various Tax Authorities is limited to the territorial limits of their States, there has been a need to increase the instruments of international administrative cooperation, especially in the case of taxation, the exchange of information for tax purposes, in compliance with the principle of fiscal transparency. With this aim, the international exchange of information for fiscal purposes was intensified - which can be carried out through various instruments such as the Double Taxation Conventions (DTC), the Tax Information Exchange Agreements (TIEA), the Foreign Account Tax Compliance Act (FATCA), and the Convention on Mutual Assistance in Tax Matters. The intensification of activities and the improvement of information exchange instruments culminated in the publication, by the Organization for Economic Co-operation and Development (OECD), of the Standard for Automatic Exchange of Financial Account Information in Tax Matters. The availability of this Standard has raised criticism of the mechanism for the exchange of information, since it greatly increases the supervisory power of the Tax Authority and, at the same time, weakens the fundamental right to banking secrecy. Brazil, which is one of the eight largest economies in the world, is not indifferent to what happens in the globalized world, so that the present research, aiming to verify the treatment that the issue of direct access to banking data, by the Tax Authority, receives in the Country, studied the fundamental right to banking secrecy, the fundamental duty to pay taxes and some tax principles so that, in the absence of absolute right, check the possibility of a balance of interests. Lastly, in the face of all that has been seen, it is to be concluded that direct access to banking data is available, without this being an offense to the right to banking secrecy, since it achieves equality with citizens through the principle of the contributory capacity, corollary of the principle of solidarity, provided that the objective requirements established by law are observed. Not having to speak, in truth, of breaking bank secrecy, but only in transferring the duty of secrecy from the banking sphere to the fiscal.
Descrição
Palavras-chave
Direito fiscal internacional Transparência Troca de informação Sigilo bancário Direitos fundamentais Brasil Teses de mestrado - 2018