After 1960, alterations were made only in the sense of raising the storage capacity and reduce the degree of distribution of taxes between the federal entities.
The additional variable used to explain the recent behavior of the collection, where successive records are announced, is the surveillance effort, which was significantly increased over the last ten years.
It can be seen that the level of effort made by the federal government in order to increase tax revenue, was not negligible in recent years.
The increase in the number of registered companies in the outstanding debt shows the growing work of the Attorney General of the National Treasury.
There is a direct relationship between revenues and the balance in charge, indicating a high degree of importance of the efforts made by the authorities in the audit.
The commitment to the economic development inserted within a theoretical dissociation with the guarantee of equality of opportunity has become latent in the Federal Constitution of 1988, establishing a duty to ensure the full exercise of citizenship within the fundamentals of the Brazilian democratic state.
The text of the 1988 Constitution was a milestone, containing legal provisions committed to eradicating poverty and reducing social inequalities, prohibition of discrimination of origin, sex, race and color.
In this context, the state assumed new front should those with which exercises its power, starting to design public policies committed to the enhancement of life and reducing inequalities.
Within the new perspective inaugurated by the 1988 Constitution, the committed economic development with social question arises not only as a necessity, but also as state power and duty, imbued with wide autonomy to define its public policies, which brings out of tax law issues as an indispensable tool.
Primarily tribute manifests itself in the form of essential burden to finance state activities committed to the creation of social policies.
The explicit dichotomy, obtained by analysis of the collection product in relation to the state consideration leads to the unequivocal conclusion that the high national tax revenue is lost before reaching its intended purpose.
Revenue collections annually achieves a record: in contrast, investments in state consideration of social services and projects experience a stagnation of the amounts invested, covering the inversely proportional to the growth path, compared to what it collects and population increase.