A eficácia do processo administrativo fiscal em face dos princípios constitucionais

Abstract

This paper examines the constitutional principles with the goal of making more effective the administrative process-tax. It details theoretical references to tax law, exposing the tributaries species, including the nature of the event and the fact launch tax. It discusses the concept of historical tribute and the power to tax. At a time when there is a disagreement between the taxpayer and a collection of tribute by the tax authorities born broad defense of the right and contradictory. In this case, the taxpayer can opt for tax or administrative proceedings the court proceedings tributary. It emphasizes the advantages for each of those cases, basing on the principles of constitutional guarantees.