A INDUÇÃO TRIBUTÁRIA COMO MEIO DE CONSTRUÇÃO DE UMA ADMINISTRAÇÃO TRIBUTÁRIA EFICIENTE

UFSM Curso de Direito. Revista Eletronica

Maria Lírida Calou de Araújo e Mendonça¹  Arnaldo Coelho da Silva Filho² 

[1] Universidade de Fortaleza (UNIFOR/CE)Centro Universitário Católica de Quixadá (UNICATÓLICA);Universidade de Fortaleza (UNIFOR/CE).

关键词: Public Administration;    Administrative costs;    Conformity costs;    Efficiency;    Tax Induction.;    Administración Pública;    Costos administrativos;    Costos de Conformidad;    Eficiencia;    Inducción Tributaria.;    Administração Pública;    Custos Administrativos;    Custos de Conformidade;    Eficiência;    Indução Tributária.;   

DOI  :  10.5902/1981369425690

学科分类：社会科学、人文和艺术（综合）

来源: Universidade Federal de Santa Maria * Departamento de Direito

【 摘 要 】

This paper deals with tax induction as an effective tax administration. Through a bibliographic study and the application of the logical deduction, it was noticed that the efficient Tax Administration should focus on reducing administrative costs and on a greater certainty of compliance with the purposes of the tax legislation. The release by homologation fulfills these requirements. It has been realized that the transference of administrative costs increases the taxpayer's obligations and may lead to non-compliance with the legislation. It has also been noted that an efficient Tax Administration is focused not only on reducing administrative costs in quantitative terms, but it is also a probabilistic aspect of certainty. To do so, the construction of an ideal of Tax Administration based on taxpayers' trust is required for the fulfillment of collection purposes.

【 授权许可】

CC BY