SUMMARY:
1. Taxpayers’ rights in the Brazilian constitution. 2. The Due Process Of Law Clause And The Protection Against Confiscation. 3. Transparency and The Need For Judicial Authorization For Accessing Bank Data. 4. State Transparency: Grounds and Implementation In Brazil. 5. Conclusion.
SCHOUERI, L. E.; GALENDI JUNIOR, R. A. Human Rights and Taxation: due process of law and transparency under the Brazilian Constitution. In: C. A. R. Jiménez. (Org.). Derecho Tributario y Derechos Humanos. Diálogo en México y el Mundo. Valencia: Tirant lo Blanc, 2016, p. 459-484.