Processo administrativo fiscal, os meios de defesa do contribuinte nos tributos de competência federal e questões controvertidas

Abstract

This paper aims to discuss the Federal Tax Administrative Process, the means of defense of the taxpayer and controversial issues. This is an exploratory bibliographical research, based on a literary review of established authors of Tax Law, Administrative Law and Civil Procedural Law, within the theoretical framework of neo-constitutionalism, which models institutions with a wide range of fundamental rights . In this context, the study starts from the analysis of the administrative process in light of the Federal Constitution of 1988, going through the fundamental and specific principles of the means of defense. Subsequently, the taxpayer's means of defense in the structure of the Fiscal Administrative Process (FAP) will be the object of reflection, in a general approach. Afterwards, the controversial issues will be analyzed in order to establish premises for the analysis of the question, verifying: a) whether the administrative judges can carry out the constitutionality control. B) if the public administration can exercise judicial activity, Finally, the study concludes by the need to clarify to the taxpayer that the administrative route is advantageous, considering that the feasibility of discussing the tax litigation in the administrative sphere is better than in the judicial process.