O processo eletrônico e os princípios do processo administrativo fiscal: o caso da receita federal do Brasil

Abstract

The purpose of this article is to verify the obedience to the principles of Public Administration related to the tax administrative process in the use of eletronic process system by Brazilian IRS (Receita Federal do Brasil – RFB). Although society is currently experiencing a digital age, most public agencies still do not use technology to control processes. With this, it was noticed the opportunity to evaluate if, in the agencies that have already adopted the electronic process, it was respected the principles of the administrative process. For this purpose, a bibliographic study was carried out specifically on the tax administrative process together with the analyses of the RFB´s experience in the use of the electronic process.