AUTOCOMPOSIÇÃO E ADMINISTRAÇÃO PÚBLICA: ANÁLISE DA TRANSAÇÃO TRIBUTÁRIA FEDERAL POR ADESÃO COMO MÉTODO (IN)ADEQUADO DE RESOLUÇÃO CONSENSUAL DE DISPUTAS

Abstract

The present work seeks to carry out a study on one of the transaction modalities introduced by Law No. 13.988/2020, namely, the transaction by adhesion. Its general objective is to investigate the (in)adequacy of the federal tax transaction, in its modality by adherence, to the concept of self-composition of conflicts. For that, the following specific objectives were outlined: to list the legal bases for the federal tax transaction; find out how the federal tax transaction by adhesion has occurred; analyze, with a focus on doctrinal classifications, if the federal tax transaction by adhesion can be considered an adequate instrument in the consensual resolution of disputes (self-composition); and, finally, to propose, if appropriate or necessary, possible measures that could help bring the federal tax transaction closer to a self-composition per se. The applied methodology will be descriptive, with a qualitative approach, using the hypothetical-deductive method and bibliographic (books, scientific articles, course conclusion works, dissertations, theses) and documentary (law and normative acts) procedures. Thereby, after carrying out the research following the related objectives, it was possible to understand that self-composition when it has a public administration entity or body as part of it, such as that which occurs in Tax Law, will have to be governed by specific and different principles and elements of a transaction in Civil Law, for example. In this context, it was noticed that, under the terms proposed for a tax transaction, the adhesion notices can be considered as an act of self-composition, since the taxpayer is free to accept the proposal made or continue to question, in administrative or judicial, the credit charged by the tax authorities.