Planejamento tributário para o exercício da cidadania fiscal diante da teoria da utilidade negocial

Abstract

The value of the principles of juridical security and legality situates historical moments when it becomes incorporated to a legal order of systems which were once ruled by absolute governments. The democratic state of law brought a different relation between government and subjects, which turns to legal relations, rather than power based approches. In this context, the tax order development begins, specially with the definition of laws and guarantees for the citizen before the State, which becomes subject to the principles of juridical security and legality. In order to analyse this new reality, some oriented enquiries are quoted: Did the historical transformation of social willing generated by the growing evolution of the absolute and Monarch State to the Democratic State of Law influence the conceptions of the principles of juridical security and legality? How do the contemporary interpretation of the principles mentioned previously reflect into the relation between the tax payers and the State? Tax palnning suffers internetion arisen from the conception of taz legality and juridical certainty? This paper was developed based on these inquiries. It aims to demonstrate the value of the principles of juridical security and legality to tax planning, related to the application of unforeseeably concepts based on subjective levels of Corporate Purpose Theory in the Brazil.