Métodos adequados de resolução de conflitos na seara tributária: a mediação fiscal e a arbitrabilidade tributária

Abstract

The purpose of this paper is to identify the causes that contribute to the slowness of the Judiciary in the Tax Execution Actions, where the problems reside, as well as the measures that must be adopted to remedy each of them, so we bring the implication of this delay in the collection of the tax credit and the social consequences that current tax inefficiency are observed in contemporary brazilian society. Through this analysis, we will stipulate what instruments are available in the Brazilian Legal System to solve these sequels, which today fall into one of the greatest execution bottlenecks: the tax execution. Among these resources, we are faced with the appropriate methods of conflict resolution, these being insipientes in the tax domain, they appear as a new way to resolve the controversies between the Tax and the taxpayer, providing them extrajudicial means to resolve their conflicts. Thus, we will focus on tax mediation and tax arbitrability, demonstrating that the state adjudicatory method, although necessary in certain circumstances, is not the only device for resolving tax claims.