Analista-Tributário Da Receita Federal Practice Questions - Receita Federal Do Brasil - Analista-Tributário (ATRFB) Exam

Competência tributária can be freely transferred by municipal agreements to private banks, whereas capacidade tributária ativa remains strictly with the federal judiciary. Competência tributária refers to the legal liability of the taxpayer, whereas capacidade tributária ativa refers to the taxpayer's ability to pay (capacidade contributiva). Competência tributária is the political power to enact laws creating taxes and is indelegable; capacidade tributária ativa is the administrative power to collect, inspect, and enforce taxes, which may be delegated to another public legal entity. Both competência tributária and capacidade tributária ativa are completely delegable to private collection agencies via ordinary administrative contract.