La efectividad del principio de cooperación tributaria a través de las soluciones de consulta fiscal

Abstract

This article aims to answer the following research question: how do tax rulings contribute to the enforcement of the principle of tax cooperation in the relationship between the Tax Authority and the taxpayer? The traditional model of the Brazilian tax relationship is characterized by a strong asymmetry between state authority and the taxpayer. The express inclusion of the principle of tax cooperation by Constitutional Amendment No. 132/2023 reveals the need for a system based on reciprocity, dialogue, and mutual trust. In this context, tax rulings are central instruments for building a more predictable, guiding, and efficient relationship, as they provide binding interpretations of tax legislation. The research adopts a qualitative, bibliographic, and documentary approach, and is classified as basic research in terms of its results. Regarding its purposes, the study is both descriptive and exploratory. It concludes that tax rulings represent an important instrument for the realization of tax cooperation and legal certainty, as they offer an official and binding interpretation of tax law, promoting greater predictability in the relationship between the Tax Authority and the taxpayer. However, their effectiveness remains limited due to normative and procedural obstacles, such as the possibility of declarations of ineffectiveness based on discretionary judgments, the absence of appeal mechanisms, and the insufficient justification of administrative decisions.