APLICABILIDADE DA MEDIAÇÃO E ARBITRAGEM NO PROCESSO ADMINISTRATIVO TRIBUTÁRIO DA UNIÃO

Abstract

The present research addresses the importance of mediation and arbitration in the resolution of administrative and judicial conflicts, highlighting their use to streamline the judicial system and promote appropriate methods of dispute resolution. It mentions the legislation that regulates these instruments, such as Resolution No. 125/2010 of the National Council of Justice and the Civil Procedure Code. Furthermore, it emphasizes the application of these methods in the public sector, aiming to avoid costly disputes between government agencies and private entities. It also mentions the establishment of Public Arbitration Chambers in some Brazilian states. The text discusses the issue of slow tax executions and the need for legal norms that encourage mediation and conciliation in this context. It explores legislative proposals seeking to introduce appropriate methods of conflict resolution in the tax field. It concludes by highlighting the importance of mediation at the federal level and the possibility of complementary laws to establish conciliation in tax disputes. It underscores the relevance of applying these methods to alleviate the judicial system and promote tax justice, based on statistical data from the National Council of Justice. To address this issue, the central problem of the research is to determine whether dispute resolution mechanisms promoted by mediation and arbitration can be introduced into the tax administrative process. In order to obtain this information, a hypothetical-deductive method is used for the study, starting from a major premise to arrive at a conclusion through indirect research made possible by consulting scientific articles, books, essays, and reports on the subject.