The new tax consultation design
DOI:
https://doi.org/10.12957/rqi.2025.82225Keywords:
Executive Branch, Tax Consultation, Centralization, Bidding Effect, Erga Omnes EffectAbstract
The new design of the tax consultation institute, implemented by regulations of the Special Secretariat of Federal Revenue of Brazil (Secretaria Especial da Receita Federal do Brasil – RFB), the institution responsible for federal tax administration, has led to a greater conformity of this legal institute with the classical principles of the Executive Branch. The centralization of official pronouncements within the tax consultation process under central body of the RFB, as well as the establishment of binding and erga omnes effects, not only enhance administrative efficiency, but also inhibit to a greater extent the expression of dissenting oficial statements by the Federal Tax Administration, since the Executive Branch is generally expected to speak with a single voice. Given this scenario, it is reasonable to consider that the current design of tax consultation provides better foundations when compared to the previous model, which allowed for the expression of multiple official voices. The applied methodology was deductive, based on qualitative research of an exploratory nature, combined with a literature review.
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