A atuação da administração tributária frente à concorrência desleal

Abstract

The right to free competition belongs to everyone, the executives, the State and, mainly, the consumers, wich bear the burden of taxation, either directly in the price of the products, or in the cost of production. The performance of several agents involved in oversight, charging, administrative and judicial litigation doesn’t necessarily reflects on a search for equality between taxpayers, bumping into bureaucratic links or lack of harmony amongst the supervisory bodies, the Judiciary Branch and the Public Prosecutor’s Office. Therefore, in this monography, the following questioning was made: Would it be possible to change the paradigms of performance of the Tax Admnistration, with a view to ensuring the administrative linkage to the effectiveness and neutrality of taxation in the competitive market? Seeking to answer this questioning, we used the inductive approach method, analyzing and comparing the current work process, its effectiveness and the concret effects of the judicial decisions, the tax legislation and jurisprudence on taxpayers’s behavior over time and against the competitive market. The bureaucracy, the tightening of the fiscalization process, the lack of management of tax liabilities, the judicial decisions that are inconsistent and distant from factual reality cause enormous losses, that are hidden behind fiscal confidentiality and the lack of transparency, that surround the tax activity. Based on the qualitative and quantitative results, we propose changes in the concepts, legislation and actions, capable of making the Tax Admnistration a true manager of the trinomial fiscalization-charging-collection, maximizing its results within a long-term tax policy. We have shown that all gear, that should work for the end of increasing public resources through the taxation off everyone, to the extent of their contributory capacities, does not fulfill its role properly, at times privileging who is on the fringe of the law and acting unfairly in the competitive market.