A transparência fiscal em oposição ao dever de sigilo das receitas de impostos do município de Caruaru sob o prisma constitucional

Abstract

This paper presents fiscal transparency as a set of rights and duties, which are part of the essence of the Brazilian Constitution. These values are faced with a discretionary state financial activity, whose managers of public money enjoy the freedom to act, provided that the limits imposed by law, which is not always the case. This provision of quality public service is a guaranteed right of every society, however, such a right is constantly violated due to irresponsible use of revenues as representatives place their particular interests above collective interests, and this results in corrupt practices with public resources. The constitutional principles governing public transparency make it possible to avoid the diversion of revenues and to signal that financial activity must develop according to the dictates of clarity, openness and simplicity. The fiscal responsibility law with these principles will only serve its purpose, to the extent that the citizen is aware of its primary role in the search and monitoring of information. In view of this, the duty of secrecy of tax revenues based on the principle of non-allocation conflicts with the need for fiscal control of state financial activities. This conflict raises important legal theses about the linkage and the pros and cons of its use, courting with an exposition about the economic and political character of these institutes. This research was developed through an exploratory study of bibliographic character, whose data collection had as reference the works of authors in the areas of administrative law, tax, financial administration and accounting. It was also analyzed the legislation applied to the theme, since it is a prospective work with the theoretical type, of financial comparison.