Autoexecutoriedade tributária

Abstract

This study discusses the question of self-executable taxes.Self-executability presents the means by which the government can execute the decision of the court, without the need of the intervention of the courts. Contrary to what one would think, self-executability isn’t an act of the government, but instead it is a court decision.When a there is act of unilateral intent on the part of the taxpayer or liable party, regarding the declaration of debt, formal legal ratification is not required, while it is true that this act allows for self-declaration of assets.The significance of the acknowledgement is attributed to the liable party or taxpayer’s declaration, which is equivalent to creating a tax credit, which is a basis for the formation of the extrajudicial title.With the declaration made by the liable party or taxpayer, the amount of tax payment due will have to be verified and liquid. Any default on payment by the due date will result in creating a legitimate court title for collection, and therefore documents the liable party or taxpayer’s active debt.The initial activities undertaken by the taxpayer or liable party include the trust deed and accounting procedures, which lead to determining the amount to be deposited into the Treasury and ordinarily appearing in the declarations that are submitted to the State. In that order of assurances, it is our view that the initial legal ratification activity is as concrete as the one that was established by the government, and not merely on an intellectual level.Aside from that, there wouldn’t be any reason to transfer the activities that originally were in the domain of the government over to the taxpayer just to ease the burden of the structure of the treasury and shortly thereafter impose on it the review of the formalization of the same acts it already performs