A transação tributária como instrumento alternativo de resolução de conflitos

Abstract

This article aims to address the settlement agreement as a method of conflict resolution in the tax context, marked by high levels of litigiousness and low effectiveness of jurisdictional provision. Exploratory and hypothetical-deductive methodologies were used, based on legal post-positivism. This article presents data on judicialization in Brazil, which highlight the need to promote other methods of conflict resolution. Data on Brazilian tax litigation, which is most responsible for the large number of lawsuits in progress in the country, was also presented, which demonstrates that this is the area of law that most lacks alternatives beyond traditional jurisdictional protection. In addition, the settlement agreement institute is analyzed from the perspective of Brazilian law, as well as the main aspects of its regulation by Procedural Labor Law, Criminal Procedural Law and Civil Procedural Law, especially those that may be useful to Tax Law. Finally, the impact of the settlement agreement on Tax Law was analyzed and it was found that the institute is not being properly explored and adopted, which is why measures were proposed to expand its application.