Consensualismo fiscal: notas para reflexão

Abstract

Tax consensualism emerges as a new way to build tax and implement reality on tax systems, complementing traditional forms, mostly authoritarian. Tax consensualism opposes to "fiscal normativism". Tax consensualism is born from the space leftby tax law to a joint action of the taxpayer and the tax authorities, arising as a way to promote adaptation, flexibility and the reorganization of tax relationships.