Banca de QUALIFICAÇÃO: LEONARDO BEZERRA DE ANDRADE

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : LEONARDO BEZERRA DE ANDRADE
DATE: 25/03/2024
TIME: 14:00
LOCAL: Ambiente virtual
TITLE:

The tax administration and the taxpayer deliberately omissive: a policy proposal to discourage coexistence with taxpayers that are harmful to the public interest

KEY WORDS:

Dívida Ativa. persistent debtor. strong legal protection. economic analysis.

PAGES: 123
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

A feature of the Dívida Ativa da União stock is the fact that the largest portion of it belongs to a small group of debtors that stands out for the volume of accumulated debts and the long-lasting relationship with the state of tax default. This situation represents damage to the public treasury from a civil, budgetary and economic perspective, demading for its neutralization, strong legal protection. Although the purpose of combating the process of acculturation of the habitual debtor through the legal route of establishing sanctions is valid, Economic Law and more specifically the economic analysis of Law, has tools that can greatly assist in this project based on a reinterpretation of the non-existence of fiscal secrecy for debts registered in debt, greater exploitation of the principle of publicity and the use of powers inherent to administrative activity.

COMMITTEE MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 2222637 - ARTUR CORTEZ BONIFACIO
Interno - 1358062 - MARCO BRUNO MIRANDA CLEMENTINO