THE CONSTITUTIONAL PRINCIPLE OF EFFICIENCY AND THE UNNECESSITY OF PRESENTING DOCUMENTATION ALREADY IN THE POSSESSION OF THE TAX AUTHORITIES IN THE TAX ADMINISTRATIVE PROCEDURE

Abstract

This article analyzes whether the constitutional principle of efficiency can justify the exemption of the taxpayer from presenting, in the tax administrative procedure, documents already available in the database of the Tax Administration. It is considered that requiring documentation already in the possession of the Tax Authorities is contrary to efficiency and implies unnecessary costs for the taxpayer. The research addresses the concept of the principle of efficiency, differentiates tax administrative procedures and processes, relates instrumental duties (accessory obligations) of the taxpayer and evaluates the reasonableness of the documentary exemption in light of administrative efficiency.