Administração Tributária
Autor | Deusmar José Rodrigues |
Ocupação do Autor | Advogado (Procurador da Fazenda Nacional) e Contador |
Páginas | 191-195 |
Page 191
A separação funcional de Poderes, vimos nas lições passadas, é um dos pilares da organização de nosso Estado federal. Entretanto, a separação não é absoluta. Prova disso é que o Poder Executivo legisla, artigo 62 da Constituição Federal. O Poder Judiciário também pode iniciar o processo legislativo, artigo 93 da Lei Suprema. O Poder Legislativo exerce função jurisdicional ao julgar o Presidente e o Vice--Presidente da República, artigo 52 da CF/88.
Em sentido amplo, a Administração Pública compreende as funções exercidas pelos três Poderes.
Em sentido objetivo, a Administração Pública abrange as atividades exercidas pelas pessoas jurídicas, órgãos e agentes incumbidos de atender concretamente às necessidades coletivas; corresponde à função administrativa, atribuída preferencialmente aos órgãos do Poder Executivo104.
A Administração Tributária insere-se na Administração Pública do Poder Executivo de cada ente da federação. Podemos dizer que a participação do Poder Legislativo e do Poder Judiciário existe em momentos diferentes. Aquele, ao fazer as leis tributárias; este, ao presidir o processo de cobrança do crédito e, em alguns casos, exigir a
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comprovação de pagamento do tributo para prática de ato processual, v.g., artigos 191/193 da Lei Geral Tributária. A fase intermediária é privativa da autoridade integrante da estrutura organizacional da Administração Tributária, geralmente subordinada ao Ministério da Fazenda, às Secretarias de Fazenda ou às Secretarias de Finanças.
O CTN, sob tal título, dispõe basicamente sobre fiscalização, dívida ativa e certidões negativas, conforme artigos 194 a 208.
A ideia moderna a respeito das Administrações Tributárias continua a ser a de órgão arrecadador. Mas a isso incorpora-se também a preocupação de "como arrecadar". Fisco e contribuinte agindo e interagindo dentro e fora da relação jurídica tributária. Diríamos que essa nova visão de Administração Tributária assemelha-se à de uma empresa para com seu cliente. Pressupõe rico parque de equipamentos de informática, simplificação do sistema tributário com a redução de obrigações aces-sórias, acompanhamento e assistência ao contribuinte, entre outras medidas.
Fiscalizar é um poder-dever e significa investigar, sindicar, averiguar se os obrigados vêm cumprindo as obrigações tributárias. A cobrança do crédito tributário é atividade plenamente vinculada (artigo 3º do CTN), mas a fiscalização é discricionária, a...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário
- Lista de abreviaturas
- Dedicatoria
- Apresentação
- O Direito
- O Estado
- Atividade Financeira do Estado
- Direito Financeiro
- Direito Tributário
- Norma Jurídica Tributária
- Fontes do Direito Tributário
- Vigência da Legislação Tributária
- Interpretação da Legislação Tributária
- Aplicação da Legislação Tributária
- Economia Lícita e Ilícita de Tributo
- Os Tributos
- Competência
- Limitações do Poder de Tributar
- Obrigação Tributária
- Crédito Tributário
- Administração Tributária
- Os Impostos em Espécie
- Planejamento Tributário
- Processualística Tributária
- Referências
- Índice alfabético remissivo
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