O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO

Abstract

The present work aims to analyse the continuous tax debtor in Tax Law, from the perspective of the Economic Analysis of Law. The continuous tax debtor is one who fails to pay outstanding taxes consciously and repeatedly, thus obtaining an advantage in relation to other competitors in the market and causing losses to tax authorities and society. The continuous tax debtor of the Goods and Services Tax (GST) declares its sales operations and correctly calculates the tax due, separating the portion of its own operations from that referring to tax substitution, however, not making the payment. The maximization of society’s wealth has to be considered in conjunction with the rational choices of individuals, who act in order to maximize their individual interests. The action of continuous tax debtors is a rational choice in search of maximizing individual benefits, in order to obtain benefits to the detriment of society. The method of research used is the deductive method and the work was carried out through a bibliographic review. It turns out that choices not to pay outstanding taxes can lead the market to be inefficient and, consequently, not maximize the use of existing resources. Thus, not avoiding the acts of continuous tax debtors could have a perverse effect on the entire system, reducing tax collection and also influencing other entrepreneurs to act in a similar way in order to continue competing.