O exercício, pelo poder executivo, de função administrativa tributária, à luz do art. 37, caput, da constituição federal de 1988

Abstract

The Brazilian tax law is marked by the strong influence of the Executive Brach within the legislative, administrative and judicial functions. The article aims to examine the impact that the principles sculptured in Article 37 of the 1988 Federal Constitution of Brazil exert upon the so-called "tax administrative function". Therefore, through brief incursion into administrative law, in order to identify the normative boundaries inherent in the concept of administrative function, where it highlights the importance of rules that address the competences and objectives to be achieved by the performance of Public Administration. Later, it examines the consti-tutional legal regime established in the caput of Article 37 of the Lex Magna, rule that expressly refers to the principles of legality, impartiality, morality, transparency and efficiency. Then, it projects that axiological design to the performance of the organs of the Tax Administration, which at the time of issue of individual and concrete acts should be subject to value patterns indicated by the adducted constitutional provision. Ultimately, it exposes the need to recognize that not always the interests of the treasury bodies converge to the so-called "primary public interest", which is why the student should be vigilant to the various manifestations of the Executive Branch, which must remain within limits defined by the constituent regarding the principles applicable to the public service.