Arbitragem tributária: gatilho para racionalização do contencioso fiscal e a consequente promoção do desenvolvimento econômico nacional

Abstract

This thesis deals with the need to regulate the arbitration procedure in tax matters in the Brazilian legal system as a way of rationalizing the tax system, especially with regard to tax litigation, with a view to promoting national economic development. There is much debate today about the role of the state, especially in the face of the severe economic crises that plague countries, especially those that have not reached reasonable levels of development. Crisis contexts may also unfold in times of opportunity to move forward on key issues, especially in attempts to stimulate private sector confidence amid adverse realities, high tax burdens, high legal uncertainty, intense fiscal and flagrant litigation inefficiency. In this environment, traditional means of conflict resolution, especially those of a tax nature, are not effective. Thus, arbitration can be an important instrument to deal with this situation, contributing decisively to the increase of an economically favorable impulse to the country's development. The central problem invokes the discussion about the compatibility of the arbitration procedure, in tax matters, within a legal system of overvaluing the supposed belief in the unavailability of the public interest, even in the face of the need to effect the promotion of the country's economic development. The thesis's response is to propose a delimitation of this alternative modality of conflict resolution, especially in the fiscal sphere, pointing to issues such as the modernization of the State and overcoming the classic paradigm of unavailability of public interest, so that arbitration problems such as the great litigation, the total stock of active debt, the fall of collection and the fiscal crisis. The theoretical framework of this thesis is twofold. In the field of tax arbitration, the doctrine of Heleno Taveira Torres and in the field of development and new-developmentalism, Gilberto Bercovici, Matheus Castro and Luiz Bresser-Pereira. The method of analysis is based on the deductive, historical, exploratory, comparative, interpretative and analytical approach, using bibliographic and documentary research techniques. It closes for describing the arbitration procedure in tax matters as irrelevant for socioeconomic stability and for national economic development.