This study examines the constitutional foundation that legitimizes the
incorporation of international agreements for tax information exchange in the
Brazilian legal system and those implications for privacy and banking rights and fiscal
secrecy. In the first chapter, will be analyzed the recognition of the fundamental duty
to pay taxes, demonstrating that tax collection is the main source of funds for the
State to finance the realization of the fundamental rights protected by the Federal
Constitution. And demonstrates that the non-payment of taxes per part of society
distorts the principles of tax capacity and isonomy, preventing tax justice from being
achieved. In the second chapter, a brief analysis is made of the conduct and
strategies adopted by taxpayers to evade paying taxes, as well as the countries
where they seek refuge to practice such practices. In the third chapter, it is proposed
to examine three instruments of international cooperation that Brazil adopted as an
attempt to combat such practices, the Convention on Mutual Administrative
Assistance in Tax Matters, the Foreign Account Tax Compliance Act (FATCA) and
the BEPS Project. In a sequence, the form of internalization of international
agreements and treaties in the Brazilian legal system is studied. The fourth chapter is
intended to analyze the conceptions about banking and fiscal secrecy in Brazil,
especially after the introduction of Complementary Law n. 105/2001 in the legal
system, demonstrating the understanding of the Federal Supreme Court on its
constitutionality of the norm. At the end, it is examined the possibility of relativizing
the constitutional protection conferred on the right to privacy and banking secrecy,
allowing direct access by the Tax Administration to the taxpayers' financial data and
the international exchange of this information, and what constitutional basis for it.
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