THE FUNDAMENTAL RIGHT OF PROTECTION OF DATA OF FISCAL SECRECY

Abstract

The Citizen Constitution guarantees, among other fundamental guarantees, the right to secrecy. The National Tax Code specifically regulates and brings Tax Secrecy. The realization of the present work brings as a justification the need to present to the taxpayer of the tax obligation his right of Tax Secrecy when the Federal Revenue Service of Brazil acts. Based on this, with a view to obtaining tax data by the federal public sector, the unmotivated access to confidential information by public servants in the exercise of their functions is problematized. Therefore, the objective to be achieved is to demonstrate to the taxpayer the general characteristics related to Tax Secrecy, as well as to differentiate it from Banking Secrecy, present the exceptions, list data that are not subject to Tax Secrecy, and in the end, answer the problem in question. whether there will be consequences in the event of non-compliance with the duty of secrecy by public agents. The research takes a legal approach using knowledge from books and authors, the National Tax System, the Federal Constitution and regulations issued by the Federal Revenue, the method will be inductive, analyzing the statements presented questions related to the theme.