A efetividade da justiça tributária à luz da transação como método alternativo de resolução de conflito
Carregando...
Tipo
TCC
Data de publicação
2021-12
Periódico
Citações (Scopus)
Autores
Boni, Gabriela Augusto
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O instituto da transação tributária está presente no Código Tributário Nacional desde 1966,
sendo que apenas no ano de 2020 houve sua regulamentação no âmbito federal, mediante a Lei
nº 13.988, de 14 de abril de 2020, abrindo novas portas para o diálogo entre a Fazenda e o
contribuinte, vez que a transação tributária se trata de concessões mútuas entre as partes,
visando a extinção do litígio. O presente trabalho pretende analisar se a transação alcança a
justiça tributária, de modo a configurar método alternativo de resolução de conflito mediante o
estudo da recepção da transação pela Constituição Federal de 1988, com foco principalmente
na verticalidade do Poder Público, tendo em vista os princípios da indisponibilidade do crédito
tributário e da supremacia do interesse público. Almeja-se com o trabalho delinear um racional
de complementaridade entre o direito processual e o instituto da transação, de modo que este
garanta a efetividade da justiça tributária, servindo como alternativa em meio às dificuldades
dos contribuintes darem continuidade a suas atividades econômicas e, principalmente, à
movimentação desproporcional da máquina pública, administrativa e judicialmente,
objetivando-se a recuperação de valores devidos e não recolhidos.
The tax transaction institute has been present in the National Tax Code since 1966, and it was only in 2020 that it was regulated at the federal level through Law nº. 13.988, of April 14, 2020, opening new doors for dialogue between the Treasury and the taxpayer, since the tax transaction is about mutual concessions between the parties, aiming at the extinction of the litigation. The present work intends to analyze whether the transaction achieves tax justice, in order to configure an alternative method of conflict resolution through the study of the reception of the transaction by the Federal Constitution of 1988, focusing mainly on the verticality of the Public Power, in view of the principles the unavailability of tax credit and the supremacy of the public interest. The aim of the work is to delineate a rationale of complementarity between procedural law and the institution of the transaction, so that it guarantees the effectiveness of tax justice, serving as an alternative amidst the difficulties of taxpayers to continue their economic activities and, mainly, to the disproportionate movement of the public machinery, administratively and judicially, aiming at the recovery of amounts due and not collected.
The tax transaction institute has been present in the National Tax Code since 1966, and it was only in 2020 that it was regulated at the federal level through Law nº. 13.988, of April 14, 2020, opening new doors for dialogue between the Treasury and the taxpayer, since the tax transaction is about mutual concessions between the parties, aiming at the extinction of the litigation. The present work intends to analyze whether the transaction achieves tax justice, in order to configure an alternative method of conflict resolution through the study of the reception of the transaction by the Federal Constitution of 1988, focusing mainly on the verticality of the Public Power, in view of the principles the unavailability of tax credit and the supremacy of the public interest. The aim of the work is to delineate a rationale of complementarity between procedural law and the institution of the transaction, so that it guarantees the effectiveness of tax justice, serving as an alternative amidst the difficulties of taxpayers to continue their economic activities and, mainly, to the disproportionate movement of the public machinery, administratively and judicially, aiming at the recovery of amounts due and not collected.
Descrição
Palavras-chave
transação tributária , resolução de conflito , justiça tributária , efetividade , tax transaction , conflict resolution , tax justice , effectiveness