APONTAMENTOS SOBRE OS PARCELAMENTOS FISCAIS: uma reflexão sobre seus impactos

Abstract

This paper deals with the effects of the special tax installment in the face of taxpayer behavior. The organization of the State and its responsibility as a result of the individual and collective rights and guarantees of taxpayers are discussed initially. Next, it is the financial activity of the state to guarantee the common good. For this purpose, the main collection medium will be approached, demonstrating the tax complex, having as main scope the hypotheses of suspension of the demandability, more especially the special installment, which has repeatedly been object of fiscal planning for the reiteration of programs in this sense, given their benefits Consequently, the impact of such a mechanism on taxpayer behavior is analyzed, showing its effects to the detriment of the state budget. The research has as main evaluation the numerous special installments reiterated over time and their behavioral and budgetary effects. In response, the surveys pointed to more rigorous criteria for adherence to the program, reducing the rate of fiscal renunciation and retaking the institute's own criteria, that is, the exceptionality and collection.