Execução fiscal de débitos tributários: um estudo sobre o uso da transação e da mediação no contencioso tributário como mecanismo de mitigação da morosidade

Abstract

This paper addresses alternative mechanisms for resolving tax disputes, focusing on tax transaction and mediation as strategies to reduce delays in Brazilian tax litigation. The study aims to analyze the effectiveness of these instruments in the fiscal domain, highlighting their contribution to speeding up legal processes and reducing the burden on the Judiciary. To achieve these goals, the research was conducted through a literature review and an analysis of available data on the implementation of Law No. 13.988/2020, which regulates tax transactions, along with a study of experiences in tax mediation. The chosen methodology allowed for a critical evaluation of the challenges and opportunities in adopting these mechanisms in Brazil, particularly regarding overcoming cultural and structural barriers. The conclusion indicates that tax transaction and mediation have the potential to improve revenue collection efficiency and foster greater cooperation between the tax authorities and taxpayers, contributing to tax fairness. Thus, the study emphasizes the importance of measures that encourage the use of these mechanisms as part of the modernization of the tax system.