O DEBATE ACERCA DO DEVEDOR CONTUMAZ: UMA ANÁLISE DAS CONTRIBUIÇÕES DO PROJETO DE LEI COMPLEMENTAR 125 DE 2022

Abstract

This study centers on persistent debtors, also known as contumacious debtors. Its goal is to explore the correlation between a contributor's economic status in Brazil and initiate a discussion on this topic. It also aims to showcase the crucial implement of the taxpayer's defense Code, not just in preventing debtors, but in protecting the rights of all taxpayers from being unjustly impacted by outdated tax revenue policies. To achieve this, the study analyzes various interfaces that contributors face when fulfilling their tax obligations legal philosopher Klaus Tipke's, as will also be shown the frightening number of fax executions in Brasil. The role of complement law in the tax sector, nuances of tax planning, and other aspects are also scrutinized. Ultimately, the objective is to present all possible scenarios that define the contumacious debtor, as outlined in Complementation Law number 125/2022, and evaluate if it is adequate to address the national tax reality, as defined by the contributor Defensor Code. The study follows a qualitative methodology using a deductive approach. The primary finding is that multiple bibliographic studies aim to comprehend and analyze the law. It also unveils that resistance to paying taxes happens through legal and non-legal strategies. It's worth mentioning that there is a distinction between those who use tax benefits to take advantage of the tributary system and those who are experiencing temporary difficulties.Furthermore, the study discovers that Law Project 125/2022 is still in development, and hence, requires further improvement.