The Redesignification of Tax Legality and the Search for Dialogic Administration

Abstract

The law for the restriction of the power to tax, such as the requirement of law to define taxes and its non-retroactivity as a rule. However, the adoption of generic criteria the express delegation of normative competence is common. The question was: does the adopted model in question allow for better efficiency in Public Administration and provide popular participation in tax policies? The qualitative method was used, with the objectives of understanding the new concept of tax legality and its application by the STF; analyze the peculiarities of this phenomenon; examine its influence within the scope of tax administration management. It was concluded that the phenomenon in question allows the taxpayer to be removed from the tax system. The withdrawal of discussion within the scope of the Legislative Branch also allows the suppression of the participation of numerous political acts typical of legislative discussion, such as various economic groups, political parties, commissions, as well as reducing the chances of following the debate through websites communication. The taxpayer begins to play an increasingly passive role in the construction of the tax system, allowing him to distance himself from public management.