A consulta fiscal como um Instrumento para harmonização entre fisco e o contribuinte

Abstract

To clarify uncertainties faced in the interpretation of Brazilian Laws it is possible to use the institute called Fiscal Inquiry (Consulta Fiscal), a mechanism in which tax payers can formally inquire the tax collector about the correct meaning of a law. Considering this possibility, this research aims to verify if the Fiscal Inquiry about the tax legislation can be used as an instrument to promote the harmonization between Tax Collector and Tax Payer. To address this research problem the research employs a qualitative approach. Regarding the procedures, the research proceeded a content analysis, founded specially in descriptive analysis and bibliographic research. Therefore, some Fiscal Inquiries were analyzed and the conclusion is that if an Inquiry is presented in clear and well-reasoned way, allowing the State to answer it with an adequate reasoning and following the milestones that regulate the administrative procedure it can lead to the harmonization of the relationship of tax payer and tax collector.