Violation of individual rights and guarantees in the activity of the taxpayer watchdog of tax administration

Abstract

This study aims to analyze the power of review that the Tax Administration has on taxpayers. The main focus are the infra devices that allow tax authorities have access to sensitive data relating to financial transactions of taxpayers, given judicial authorization. The results confirmed the incompatibility of the rules discussed infra front of the Brazilian legal order, by entering into conflict with the established by the Constitution with regard to guarantees and rights of individual taxpayers.