Litigiosidade tributária e acordos com a fazenda pública : um olhar sobre a transição tributária
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Tipo
TCC
Data de publicação
2023
Periódico
Citações (Scopus)
Autores
Pinheiro, Bruno Lupi
Orientador
Marins, Daniel Vieira
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A litigiosidade tributária tem se tornado uma preocupação crescente no cenário jurídico
brasileiro, principalmente por conta de seu alto impacto no regular funcionamento do Poder
Judiciário. Dentre suas possíveis causas, a inexistência de um diálogo ativo entre a Fazenda
Pública e os contribuintes surge como uma barreira a ser superada. Deste modo, a presente
monografia tem a finalidade de explorar e caracterizar a Transação Tributária como uma
modalidade de autocomposição de litígios tributários capaz de garantir a cobrança mais justa e
eficaz de créditos inadimplidos e, consequentemente, reduzir a litigiosidade. Para tanto, por
meio de uma pesquisa descritiva-exploratória baseada em fontes de natureza bibliográfica e
documental, são apresentadas as principais características da tributação, a sua importância para
os Estados modernos e os procedimentos administrativos e judiciais realizados no âmbito da
relação jurídico-tributária. Além disso, ao longo do desenvolvimento, são analisados os dados
referentes à litigiosidade que paira sobre o sistema judicial brasileiro e suas principais causas,
bem como as negociações, concessões e acordos adotados pela Fazenda Pública na tentativa de
otimizar o contencioso tributário no país. Dentre eles, a Transação Tributária, instituída a nível
federal pela Medida Provisória nº 899, de 16 de outubro de 2019, posteriormente convertida na
Lei n° 13.988/2020, destaca-se por representar um mecanismo de conformidade fiscal que já
movimentou cerca de R$500 bilhões. Além do estudo aprofundado do instituto, com a análise
de suas modalidades, requisitos e vantagens, o presente trabalho, a exemplo do ocorrido no
Estado de São Paulo, sugere a sua adoção nos demais entes federativos, a fim de se construir
uma arrecadação mais justa, célere e eficiente.
Tax litigation has become a growing concern in the Brazilian legal landscape, primarily due to its significant impact on the regular functioning of the Judiciary. Among its potential causes, the lack of active dialogue between the Public Treasury and taxpayers emerges as a barrier to be overcome. Thus, this monograph aims to explore and characterize the Tax Transaction as a form of self-composition of tax disputes capable of ensuring a fairer and more effective tax collection of unpaid credits and, consequently, reducing litigation. Through descriptiveexploratory research based on bibliographic and documentary sources, the main characteristics of taxation, its importance for modern states, and the administrative and judicial procedures conducted within the scope of the tax-legal relationship are presented. In addition, throughout the development, data related to the litigation that hangs over the Brazilian judicial system and its main causes are analyzed, as well as negotiations, concessions, and agreements adopted by the Public Treasury to optimize tax litigation in the country. Among them, the Tax Transaction, instituted at the federal level by Provisional Measure No. 899 of October 16, 2019, later converted into Law No. 13.988/2020, stands out for representing a tax compliance mechanism that has already moved about R$500 billion. In addition to an in-depth study of the institute, with an analysis of its modalities, requirements, and advantages, this work suggests its adoption in other federative entities, following the example of what happened in the State of São Paulo, to build a fairer, faster, and more efficient tax collection.
Tax litigation has become a growing concern in the Brazilian legal landscape, primarily due to its significant impact on the regular functioning of the Judiciary. Among its potential causes, the lack of active dialogue between the Public Treasury and taxpayers emerges as a barrier to be overcome. Thus, this monograph aims to explore and characterize the Tax Transaction as a form of self-composition of tax disputes capable of ensuring a fairer and more effective tax collection of unpaid credits and, consequently, reducing litigation. Through descriptiveexploratory research based on bibliographic and documentary sources, the main characteristics of taxation, its importance for modern states, and the administrative and judicial procedures conducted within the scope of the tax-legal relationship are presented. In addition, throughout the development, data related to the litigation that hangs over the Brazilian judicial system and its main causes are analyzed, as well as negotiations, concessions, and agreements adopted by the Public Treasury to optimize tax litigation in the country. Among them, the Tax Transaction, instituted at the federal level by Provisional Measure No. 899 of October 16, 2019, later converted into Law No. 13.988/2020, stands out for representing a tax compliance mechanism that has already moved about R$500 billion. In addition to an in-depth study of the institute, with an analysis of its modalities, requirements, and advantages, this work suggests its adoption in other federative entities, following the example of what happened in the State of São Paulo, to build a fairer, faster, and more efficient tax collection.
Descrição
Palavras-chave
transação tributária , acordos com a fazenda pública , litigiosidade tributária , tributação , tax transaction , agreements with the public treasury , tax litigation , taxation