A RELEVÂNCIA DA TRANSPARÊNCIA TRIBUTÁRIA NA ERA DA FAKE NEWS

Abstract

This article analyzes the importance of tax transparency as a mechanism to combat fake news in a context marked by the widespread circulation of information and the growing dissemination of false content, including in technical areas such as taxation. Using the case of RFB Normative Instruction No. 2,219/2024 as a starting point, the text proposes that the effective implementation of the principle of transparency, recently incorporated into the Constitution by Constitutional Amendment No. 132/2024, can serve as an institutional antidote to misinformation. In this regard, it argues that the State must ensure, in the process of enacting tax regulations, social participation, justification, clarity and accessible communication, and broad publicity. When these sub-principles are observed, a safer informational environment is promoted, strengthening trust in institutions and preventing the distortions typical of fake news in the fiscal field.