A diversidade hermenêutica doutrinária e jurisprudencial entre elisão fiscal e evasão fiscal à luz do art. 116 do Código Tributário Nacional e dos princípios constitucionais tributários

Abstract

This following project will address the difference between terms often seen as synonymous, such as tax evasion and tax avoidance, and the connection between the two and tax planning. The perspectives of Brazilian law on the subject will be analyzed, as well as the legal approach in other countries. Based on an appropriate methodology, the research will seek to understand the doctrinal view of the so-called anti-avoidance law, provided for in the sole paragraph of article 116 of the National Tax Code, which, despite having its constitutionality questioned by the doctrine, is considered valid by the Federal Supreme Court. The aim of the paper is to conceptualize these terms, without exhausting the subject, but seeking to clearly define the line between licit and illicit savings in relation to taxes.