A transação em matéria tributária: uma análise da Lei 13.988/2020 como forma de solução do passivo tributário no Brasil

Abstract

The present work has as object of study an analysis about the new tax transaction law (Law 13.988/2020) published at the beginning of this year, which aims the reduction of the Brazilian tax liability by presenting a faster and more effective means of resolution that allows a greater collection of the payment of debts by the Public Treasury. The study analyzes the entire tax legal relationship, going through the primary point that is the realization of the generator fact to the point of culminating in collection and eventual payment of the debt by the taxpayer. A technical approach is adopted when analyzing the entire procedure followed to effect the constitution and collection of the tax credit, as well as the imbroglio present in the process of fiscal execution, in a joint manner with the precedents and doctrinators of the country. All the dispositions of Law 13.988/2020 were exposed, as well as an analysis about its benefits and changes brought by it. Despite several criticisms about the institution of the transaction in the tax field, in face of the current conjuncture, it presents itself as a means of extreme relevance for the payment of the debts in front of the Public Treasury coffers.