Praticidade fiscal nas presunções tributárias e suas limitações pelos direitos dos contribuintes

Abstract

The fiscal practicity in tributaries presumptions and limitations for the rights of taxpayers, despite the non-existence a broad theoretical discipline, has been used progressively by various federal, state and local laws. This shows the need for systematic Public Administration create machanism to make easier the application of the tax laws, efficient and therefore equal. This perceived need by the ineffectiveness of the taxing power to impose the tax rules on the range of taxable and many achieved taxpayers situations. Therefore, the use of such instruments, through the use of tributaries presumptions, is a normative reality increasingly found in tax legal relations. Advocates the use of this tax presumptions giving fiscal practicity, since limits are obseved to prevent the arbitrary and indiscriminate use of such a mechanism. Under this, the study seeks to equate the practice with values set in the current legal order to preserve the rights of taxpayers and thus avoid excesses that may be committed by the Government. It is in this step that the dissertation is concerned to point out how it should be done the control of any invalid presumptions and that are inserted in the context of fiscal practicity.