A necessária reforma das obrigações tributárias acessórias: a externalidade negativa no meio empresarial

Abstract

This paper discusses the concept of tax as the basis of the national tax system, its main purpose and implications for society. From this concept, the tax legal relationship was reached, with an emphasis on tax obligations and their subjective elements, which are the active and passive subject of this mandatory legal relationship. Soon after, it was about the types of tax obligations, main tax obligation and accessory tax obligation. And finally, it was explained how the ancillary obligations impact the development of Brazilian companies causing negative externalities in these companies and in the economy in general, and what are the perspectives for changes in the way of fulfilling the accessory obligations expected in tax reform. The approach method that will be used is the descriptive, which aims to describe, analyze and interpret the object under study. The sources to be consulted refer to articles, books, magazines and internet sites. The form of presentation of the results will be the scientific monograph, following the rules of the Brazilian Association of Technical Standards (ABNT), consisting of a summary, introduction, development, conclusion and bibliographic references.