PLANEJAMENTO TRIBUTÁRIO E O PRINCÍPIO CONSTITUCIONAL DA SOLIDARIEDADE

Abstract

A distinction is made between tax avoidance (tax planning) and tax evasion, associating the distinction with the concept of concealment. The general anti-avoidance rule provided for in article 116 of the National Tax Code is analyzed. Simulation is also addressed as a defect in the legal transaction as provided for in the Civil Code. The conflict of the general anti-avoidance rule with constitutional principles, such as the Principle of Tax Legality, the Principle of Free Enterprise, the Principle of Contributory Capacity and the Principle of Solidarity, as a principle justifying taxation, is analyzed. The conclusion is that the general anti-avoidance rule should be analyzed as it should be seen as a guarantee of the constitutional principles of contributory capacity and solidarity.