Banca de DEFESA: PIERRE FRANKLIN ARAUJO SILVA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : PIERRE FRANKLIN ARAUJO SILVA
DATE: 28/08/2025
TIME: 15:00
LOCAL: Ambiente Virtual
TITLE:

Political Sanction in Tax Matters: the Special Tax Audit Regime and the Analysis of the Legislation of Rio Grande do Norte

KEY WORDS:

political sanction; tax law; constitutional law; free enterprise; proportionality.

PAGES: 129
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This study addresses the use of political sanctions in tax matters, highlighting the conflict between the constitutionality of tax enforcement and the unconstitutionality of administrative acts in light of the jurisprudence of the Brazilian Federal Supreme Court. The research focuses on sanctions imposed by the Tax Administration, particularly those that restrict the exercise of economic activity as an indirect means of tax collection. The main justification is the need to protect taxpayers' fundamental rights against the abusive use of the State’s sanctioning power. The primary objective is to identify the constitutional limits to the imposition of such sanctions, with a specific focus on their practical application in the State of Rio Grande do Norte, considering the special audit regime and other restrictive measures currently provided for in its legislation. The methodology adopted was bibliographic and qualitative research, based on the analysis of legislation, legal doctrine, and case law. The findings reveal that many of these sanctions represent a misuse of purpose and clearly conflict with constitutional principles such as legality, proportionality, due process of law, free enterprise, and the prohibition of confiscation. The conclusion is that the absence of clear rules fosters arbitrary practices, demanding judicial intervention to ensure the supremacy of fundamental rights and compliance with due legal process in the taxpayer-state relationship.

COMMITTEE MEMBERS:
Interno - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Externo à Instituição - MARCOS ANTONIO RIOS DA NÓBREGA - UFPE
Presidente - 1205069 - WILLIAM EUFRASIO NUNES PEREIRA