Estado de exceção e responsabilidade tributária corporativa em tempo de pandemia de COVID-19

Abstract

Insert in the moment of abnormality caused by the Coronavirus crisis:, it is necessary to know and measure the multi-sectorial consequences of this pandemic and how the legal system can contribute to alleviate any problems. In the tax and business area, there was a breakdown in the collection of taxes and in the tax planning of several companies. On the other hand, the State suffered a strong fiscal impact with the large collection deficit. Therefore, this article intends to analyze, based on the postulates of good governance, how the corporate tax liability will be at this atypical moment. The pregnant question of understanding whether Compliance would be a way of maintaining legal security and protecting trust for the subjects involved in the mandatory tax relationship. Revealing that compliance with tax legislation goes through the guarantee of public incentives, in other words, there must b e a state conformity. Methodologically, the work will follow the deductive method from bibliographic sources.