O controle da administração fazendária na era da democracia digital

Abstract

Considering the expansion of the means of interaction between public authorities and citizens due to the use of new digital technologies, this paper aims to study the changes brought by the virtual world with regard to electronic governance, fiscal transparency and inspection of network operations, observing the means of exercising public policies with a focus on expanding the environments of participation and social control, required by the so-called Fourth Industrial Revolution and a democratic state under the rule of law. To this end, we sought to put the panorama of public policies in Brazil into context, highlighting the existing laws that stand for of public transparency and social control, such as the Fiscal Responsibility Law (Complementary Law No. 101, of May 4, 2000) , the Access to Information Law (Law No. 12,527, of November 18, 2011), the Digital Governance Policy and the National Open Data Policy (Decree no. 8,777, of May 11, 2016). The motivation for this study derives from the need to analyze the current panorama of the performance of the State, society and the taxpayercitizens at the digital age, reflecting on the impositions of this new model in daily life relationships between these actors and the emergence of new regulation techniques, which face the challenge of reconciling contrasting constitutional values. Finally, some fiscal dilemmas have been explored, such as those introduced by blockchain technology and artificial intelligence, analyzing, in sequence, the difficulty of tax law to accommodate new digital business models to traditional hypotheses of tax incidence other than viable means of inspection and digital participation of the citizen-user of public services. According to the approach taken, it has been concluded that it not yet possible to align the legal context with the speed of the virtual era, being necessary to do so without blocking technological innovations, aiming to assure, in addition to the simultaneous protection of fundamental rights and duties, the creation of effective instruments by the State to set forth citizen participation and control, thus allowing democracy to thrive in the digital environment. The methodology used has been a qualitative approach, a hypothetical-deductive method and of a theoretical method, which have been developed through bibliographic, documentary and law research.