IN DUBIO PRO TAXPAYERS: PERSPECTIVES IN THE LIGHT OF PRINCIPLES AND PRACTICE

This work aims to investigate the possible presence of an interpretative norm or the principle of "in dubio pro taxpayer". For this, a historical analysis will be carried out, seeking to understand the evolution of this principle over time. The constitutional elements that may have contributed to its formation will also be examined. It is essential to understand how this principle fits into the interpretation of tax rules, especially in situations of doubt regarding the application of tax legislation. This analysis will not only help clarify the relevance of the principle in question, but will also provide a broader view on the treatment of the taxpayer in the face of legal uncertainties. In this way, it is expected to contribute to a more in-depth debate on the protection of taxpayers' rights in Brazilian legislation, highlighting the importance of guarantees that favor the citizen before the tax authorities.