Transação em matéria tributária
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Marco, Pedro Henrique Fernandes de
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
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Programa
Resumo
O presente trabalho busca analisar de maneira crítica o instituto da transação tributária,
consagrada pelos artigos 156, III e 171 do Código Tributário Nacional, à luz da legislação,
doutrina e dados estatísticos existentes acerca do tema e, também, através dos princípios
constitucionais, administrativos e tributários que abarcam a matéria, para, ao final, verificar a
sua efetividade. Para tanto, necessário se faz levar em consideração o abarrotamento do sistema
judiciário brasileiro com enorme quantidade de demandas que, na maior parte, dizem respeito
a matéria tributária, especialmente no que se refere a execuções fiscais que cobram créditos
muitas vezes de baixo valor e que poderiam ser objeto de transação tributária, garantindo maior
efetividade para o sistema judiciário, possibilitando a arrecadação de parte do crédito por parte
do Fisco e concedendo descontos expressivos para o contribuinte adimplir suas obrigações
fiscais. Da mesma forma, trata-se de assunto de grande recorrência recente no cenário nacional
com a edição de legislações específicas a seu respeito, com especial destaque para a Lei nº
13.988, de 14 de abril de 2020, que instituiu o instituto da transação em âmbito nacional.
The present paper aims to have a critical analysis of the tax agreement institute, enshrined in Articles 156, III and 171 of the National Tax Code, in the light of the law, doctrine, and statistical data existing on the subject and also through the constitutional principles, administrative and tax, that article covers at the end check its effectiveness. Therefore, it is necessary to take into account the overcrowding of the Brazilian judicial system with a huge number of demands that, for the most part, relate to tax matters, especially with regard to tax foreclosures that collect credits of often low value and that they could be the subject of a tax agreement, ensuring greater effectiveness for the judicial system, allowing the collection of part of the credit by the tax authorities and granting significant discounts for the taxpayer to fulfill its tax obligations. Likewise, it is a matter of great recent recurrence on the national scene with the enactment of specific laws regarding it, with special emphasis on Law No. 13,988, of April 14, 2020, which instituted the tax agreement institute within the scope national.
The present paper aims to have a critical analysis of the tax agreement institute, enshrined in Articles 156, III and 171 of the National Tax Code, in the light of the law, doctrine, and statistical data existing on the subject and also through the constitutional principles, administrative and tax, that article covers at the end check its effectiveness. Therefore, it is necessary to take into account the overcrowding of the Brazilian judicial system with a huge number of demands that, for the most part, relate to tax matters, especially with regard to tax foreclosures that collect credits of often low value and that they could be the subject of a tax agreement, ensuring greater effectiveness for the judicial system, allowing the collection of part of the credit by the tax authorities and granting significant discounts for the taxpayer to fulfill its tax obligations. Likewise, it is a matter of great recent recurrence on the national scene with the enactment of specific laws regarding it, with special emphasis on Law No. 13,988, of April 14, 2020, which instituted the tax agreement institute within the scope national.
Descrição
Palavras-chave
direito tributário , transação em matéria tributária , código tributário nacional , tax law , tax agreement , national tax code