O impacto do instituto da transação tributária no âmbito federal após o advento da lei n° 13.988 de 2020
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Fukushima, Tatiana
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
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Resumo
Este trabalho possui como objetivo analisar a transação tributária prevista no artigo 171 do Código Tributário de Nacional, bem como a Lei Federal n° 13.988/2020, sendo a primeira Lei Federal a tratar do tema da transação no âmbito tributário, cumpre destacar que foi em razão do advento do Código de Processo Civil de 2015 que houve significativas mudanças em relação a utilização dos meios alternativos de solução de conflitos. Para tanto, será realizada um estudo sobre o conceito e natureza deste instituto, posteriormente como o referido tema é tratado em matéria de tributária, e como já foi superada a questões de princípios como o da supremacia do interesse público e indisponibilidade do crédito tributário. Ainda, será apresentado os dados estatísticos realizados pelo CNJ que corrobora a ideia de crise no modelo tradicional de solução de conflitos, bem como o estudo realizado pelo Observatório de Transações Tributárias do Núcleo de Pesquisas em Tributação do Insper que mostram os dados de transações realizadas no ano de 2022. Por fim, será apresentado o maior caso transação tributária no Brasil e as questões controvertidas sobre o tema. Em suma, pretende-se demonstrar com este trabalho o impacto que a transação vem causado tanto para o contribuinte que está conseguindo regularizar sua situação fiscal, com a consequente extinção do débito, bem como para o lado do Fisco que está conseguindo reaver valores de difícil recuperabilidade.
This work aims to analyze the tax transaction provided for in Article 171 of the National Tax Code, as well as Federal Law No. 13,988/2020. This law is the first federal legislation to address the issue of transactions in the tax field. It is important to note that it was due to the advent of the 2015 Civil Procedure Code that significant changes occurred regarding the use of alternative dispute resolution methods. To this end, a study will be conducted on the concept and nature of this institution, followed by an examination of how the aforementioned topic is addressed in tax matters. The work will explore how issues of principles, such as the supremacy of public interest and the unavailability of tax credit, have been overcome. Furthermore, the study will present statistical data compiled by the National Council of Justice (CNJ), supporting the idea of a crisis in the traditional conflict resolution model. Additionally, data from transactions carried out in 2022, as revealed by the Observatory of Tax Transactions at the Taxation Research Center of Insper, will be presented. Finally, the work will discuss the largest tax transaction case in Brazil and controversial issues surrounding the topic. In summary, this work aims to demonstrate the impact that the transaction has had, both for the taxpayer who is managing to regularize their tax situation with the consequent extinction of the debt, and for the Tax Authority, which is successfully recovering difficult-to-recover amounts.
This work aims to analyze the tax transaction provided for in Article 171 of the National Tax Code, as well as Federal Law No. 13,988/2020. This law is the first federal legislation to address the issue of transactions in the tax field. It is important to note that it was due to the advent of the 2015 Civil Procedure Code that significant changes occurred regarding the use of alternative dispute resolution methods. To this end, a study will be conducted on the concept and nature of this institution, followed by an examination of how the aforementioned topic is addressed in tax matters. The work will explore how issues of principles, such as the supremacy of public interest and the unavailability of tax credit, have been overcome. Furthermore, the study will present statistical data compiled by the National Council of Justice (CNJ), supporting the idea of a crisis in the traditional conflict resolution model. Additionally, data from transactions carried out in 2022, as revealed by the Observatory of Tax Transactions at the Taxation Research Center of Insper, will be presented. Finally, the work will discuss the largest tax transaction case in Brazil and controversial issues surrounding the topic. In summary, this work aims to demonstrate the impact that the transaction has had, both for the taxpayer who is managing to regularize their tax situation with the consequent extinction of the debt, and for the Tax Authority, which is successfully recovering difficult-to-recover amounts.
Descrição
Palavras-chave
direito tributário , transação tributária , lei federal n° 13988/202 , redução de processos , tax law , tax transaction , federal law n° 13,988/202 , reduction of lawsuits