O direito à privacidade como direito fundamental do contribuinte: limites e possibilidades da Fazenda Pública

Abstract

The Tax Law of a Democratic State finds limits and possibilities outlined in the Federal Constitution. The aim is the respect for fundamental rights of citizens and the collection of resources to meet the expenditures of the state with the core essential services and benefits such as health, education, housing and assistance. It is possible for the power to tax and collect the tax receives various privileges such as books and balance sheets to examine and request information from financial institutions. In this respect, comes into conflict the right to privacy of taxpayer's obligation and the right of the state of access to such data to investigate the occurrence of events generators of tax obligation. Will be considered the local and abroad legislation constitutional and infraconstitucional, aiming a position of equilibrium in the coexistence between such interests