OS MÉTODOS AUTOCOMPOSITIVOS E SEU CABIMENTO NA SATISFAÇÃO DA DÍVIDA ATIVA

Abstract

The current work aims to analyze the self-compositive methods and the suitability in the satisfaction of the active debt, since the Brazilian tax system, regarding the collection of taxes, adopts a slow and archaic process, causing an intense delay to the Brazilian judicial system and generating social consequences to society as a whole. In this way, the main consensual tools - mediation, conciliation and transaction - are individually analyzed, exposing their principles and characteristics, in addition to their recurrent use by the State. Therefore, through the bibliographical research methodology, it is intended by this work to demonstrate how the self-compositive methods of conflict resolution can collaborate with the tax system, becoming the main tool for the State, implementing a more democratic Administration and creating a stronger communication channel with the taxpayer. Finally, the work will focus on analyzing the main methods of social pacification, demonstrating that there is a fruitful and profitable way for the Brazilian society to reach the satisfaction of tax demands beyond adopting the state adjudicatory process.