Análise da qualidade do crédito tributário lançado de ofício na Secretaria da Fazenda do Estado do Ceará

Abstract

When doing the collection of ICMS, the state government, through the Department of Finances, crumps its tax office function to subsequently fulfill the social function. Because in many times the taxpayer does not honor the obligation to pass on taxes to the state, it needs to have the oversight function to enforce taxpayer the fulfillment of their tax obligations. Taking as basic premise the losses in collection with the results of the appeals of tax assessment notices, sought through this work, analyze the quality of the tax assessment notices wrought on the Department of Finances of state of Ceará, through the results of judgments on the Tributary Contentious Administrative. Was used the database of the Department of Finances of state of Ceará from the oversight section compared with another one from the Tributary Contentious Administrative of SEFAZ. The estimated values show the types and infractions with its frequencies in assessments and by sectors of activity and the distribution of results of the judgments according to the violation and the sector of activity.