O direito do contribuinte de fazer planejamento tributário e o dever de transparência do Estado

Abstract

The State and individuals take antagonistic positions in various situations, among them, the tax legal relationship where the first arises as a recipient of the taxes collected by the second. However, this relationship under the aegis of the democratic rule of law, due to taxpayers the right to collect the least amount of taxes and receive information pertaining to tax activity. This study aims at the analysis of the taxpayer's right to the exercise of tax planning through the use of tax benefits as a tool provided by the federal entities competent to the imposition of taxes, which allows the taxpayer, achieve economy lawfully taxes and their relationship to the State's duty to provide transparency of laws. Asks to the effectiveness of the mechanisms used by federal entities for disclosure of information relating to tax benefits and the consequences of noncompliance with the obligation of transparency by the State for the realization of tax planning by the taxpayer.