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- Title
Simplificação e elaboração da legislação tributária infralegal: notas sobre o acesso ao direito vigente e a gestão da elaboração legislativa pelo Executivo.
- Authors
de Menezes Soares, Fabiana
- Abstract
The system of regulation of the Brazilian Federal Revenue Service is based on multiple sources and a great number of normative acts, which are contained in - theoretically - executive measures and rulings. Within this environment, which has such strong impact on the taxpayers and also on the operations of Public Administration we have to analyze the need for policies of "Better legislation and regulation" directed towards the responsible branches of government. This is even more important in the case of the Revenue Service where the principle of legality applies even more stringently due to it's strong coercive powers; the stronger is the demand for legislative action to simplify the typology of acts which will also strongly impact other sectors of the system. The legal effect of the Access to Information Act points to a new understanding of communication (by the Public Administration) concerning juridical information. Much more so in the case of measures that impact the behavior of taxpayers and are published by the proper revenue administration as a first condition for complying with this law into force.
- Subjects
BRAZIL; BRAZIL. Federal Revenue Services; TAX laws; DELEGATED legislation; PUBLIC administration; TAXPAYER compliance
- Publication
Cadernos de Finanças Públicas, 2012, Vol 12, p219
- ISSN
1806-8944
- Publication type
Article