Transação em Matéria Tributária como Método Adequado de Resolução de Conflitos no Âmbito da Fazenda Nacional à Luz do Ordenamento Jurídico Brasileiro

Abstract

The present paper deals with the analysis of the transaction in tax matters, taking into account the overcrowding of the Judiciary, especially with regard to tax claims, given the fact they constitute the largest number of procedure cases currently in the collection of this system, which remains essential a reform about this instrument of dispute resolutions, as such as tax transaction. In contrast, some of the doctrine and even the lawyers disagree with this understanding, and possible legal obstacles to its application are presented. Thus, its main objective is to examine the viability of this institute as an appropriate method of conflict resolution within the National Treasury. The study was developed based on bibliographic analysis, with the objective of verifying the problem and to substantiate the adequacy of the institute with the doctrinal theories and basis provided in journal articles, scientific articles and academic productions about the subject; as well as through draft legislation, norms, laws, nationally and internationally, jurisprudential investigation and PGFN Ordinances. The deductive approach method is used, and among the procedural methods is the monographic, the comparative method was also employed, to make a comparison between the internal legislations that deal with the theme; as well as statistical analysis prepared by the organs of the judiciary to obtain the data. Through this study is concluded that the transaction in tax matters is a concrete measure to alleviate the problems that are envisioned in the context of tax demands at the federal level, giving effectiveness to access to justice, as well as the ideal of democratic rule of law. The adequacy between the Brazilian legal system and the institute of the transaction is verified, and more than that, this mechanism enables the effectiveness of the tax system, as it implies the speed, economy and burocracy in the collection of credit. It is, therefore, an appropriate means to achieve the pacification of tax conflicts, since the presence of reciprocal concessions implies the building of trust, increased legal certainty and social legitimacy of the tax, consequently resulting in a reduction in the litigation of tax claims.