Banca de DEFESA: Joao Gabriel Costa dos Santos

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Joao Gabriel Costa dos Santos
DATE: 17/10/2023
TIME: 11:00
LOCAL: SALA DE DEFESA MONOGRAFIA, DISSERTAÇÕES E TESES - SALA A1-09 - FACULDADE DE DIREITO
TITLE:

 Data-driven taxation: standards for the collection and transfer of information by Brazilian tax authorities.

KEY WORDS:

Tax law. Data protection. Tax secrecy. Right to privacy. Data processing. 

PAGES: 130
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

With the transformations that have taken place in the Information Age, the new technological paradigms impacted not only the private sphere, but also the actions performed by the public sector. Consequently, there has been an increasing use of databases to improve state policies and services, such as the changes seen in the dynamics of tax activity, which began to demand a constant flow of information from taxpayers in order to be carried out. This master’s in law’s thesis aims to investigate, based on the rights to privacy and data protection, the guidelines for the processing of personal data carried out by the Brazilian authorities in tax investigation and collection processes. It intends to establish the parameters for the tax authorities’ actions on digital platforms, in line with the data protection criteria defined in the Brazilian legal system and international guidelines. Thus, the concepts relating to taxpayers’ individual guarantees and the current rules on the use of tax information are analyzed. It discusses the redefinition of the right to privacy based on the notion of informational self-determination, as well as the evolution of the concept of tax secrecy. Then, the internal regulations on the subject are examined, focusing on the information collection process carried out by the Brazilian Federal Revenue Service (RFB). Subsequently, the rules set out in the Brazilian General Data Protection Law (LGPD) are described to define their scope in the field of tax information exchange. Finally, the standards for the Tax Administration’s actions in the data-driven economy are addressed, X    2  notably the limits imposed on the collection and transfer of information and the penalties applicable to public agents in the context of these operations. Examples from comparative law and international standards on the subject are also explored. Based on the new interpretation of the right to privacy, it is concluded that the argument of the mere preservation of tax secrecy is insufficient to legitimize the indiscriminate use of taxpayers’ personal data within the scope of the tax authorities’ inspection activities. 

COMMITTEE MEMBERS:
Externa à Instituição - CRISTIANE DE OLIVEIRA COELHO GALVÃO - IDP
Presidente - 154321 - ANTONIO DE MOURA BORGES
Interna - 2373993 - DEBORA BONAT
Externo à Instituição - GILMAR FERREIRA MENDES - IDP