A transação tributária no contexto do ordenamento jurídico brasileiro

Abstract

In view of the/ ineffectiveness of the Judicial system, resulting from legal formalism, in which the handing over of jurisdiction to society becomes more and more time consuming, there is a need to seek solutions to conflicts through means considered as alternative to controversies. In this context the institute of the transaction stands out, above all in the scope of Tax Law, due to the paradigmatic change represented by the inclusion of new axioms in the normative framework in the advertising field, since it can contribute to the flourishing of an administrative-tax activity based on consensus and efficiency in collecting tax credits. In this sense, this study addresses the discussions about the transaction in tax matters, contextualizing some bills that deal with the matter, such as PL no. 5.082/2009, PL no. 4.468/2020 and Law no 13.988/2020, which regulates the tax transaction in cases of collection of the Union's active debt and tax litigation. In the end, the transaction is examined in the fiscal recovery program, from the point of view of implying a weakening of the fundamental right of the taxpayer, when it is in a framework of bilateral commitment with the State, and of violating, to a certain extent, the isonomic principle in granting different treatment to taxpayers when settling tax debts.