Ações de desconfiança da fiscalização tributária: a segurança jurídica e o controle das incertezas pela calculabilidade e cognoscibilidade do direito

Abstract

The research focuses on the interpretation and application of tax law by the Executive power, specifically the one by the tax audit. The practical and theoretical problems that have been proposed were: would the government representative consider, in practice, with no specific legal protection, a presumption of malicious intent (in opposition to good faith) against the evidence and arguments presented by the taxpayers? Would this habit be sustained by the Brazilian legal system? To answer these questions it is first analyzed the human nature, and then established a connection with the psychoanalytic theory of projection. It focuses also the history of taxation in order to detect the origins of the tax legality and the reasons that predispose the reading of the tax as a norm of social rejection. After, it is studied systemic trust and distrust as a mechanism of current social hyper-complexity reduction, to emphasize the destructive effects from distrust in high levels. Besides that, introduce the concepts of presumption and good faith to develop the ideas of legal limits to the sociological distrust attitude. Finally, it explores the semantic-argumentative controllability and its consequences to improve legal certainty by the calculability and knowability of law in its static dimension. As an additional resource a survey was sent to the government representatives, to provide data for this research.