A EFICÁCIA DA TRANSAÇÃO TRIBUTÁRIA DA LEI Nº 13.988/2020 COMO MECANISMO ALTERNATIVO PARA A SOLUÇÃO DE CONFLITOS

Abstract

This study examines the impact of tax transaction on reducing litigation, assessing how this mechanism can contribute to the efficiency of tax collection and the regularization of credits classified as irrecoverable or difficult to recover. The work also discusses the apparent conflict between tax transaction and the principle of the indisposability of public interest, analyzing how the legislation seeks to balance this principle with the necessary concessions to enable tax agreements. Using a methodological approach based on exploratory research and the hypothetical-deductive method, the study provides a theoretical foundation for tax transaction, details the modalities provided for in Law No. 13,988/2020, and evaluates its practical applicability. The results show that tax transaction facilitates closer interaction between the Tax Administration and taxpayers, promoting the judicial resolution of tax conflicts and improving the efficiency of the tax authorities in recovering credits. Thus, this mechanism proves to be a crucial tool for modernizing tax administration, reducing the volume of cases in courts, and enabling the fiscal regularization of delinquent taxpayers.