Transação em matéria tributária: o problema da execução fiscal no Brasil e a solução consensual de litígios

Abstract

This article aims to examine the institution of transactions in the tax sphere, investigating its evolution from the Civil Code, through the promulgation of the National Tax Code to the most recent regulations. The aim is to demonstrate that the Institute is promising in resolving conflicts between the tax authorities and the taxpayer, since, according to information from the National Council of Justice (CNJ), tax executions have been identified as the main cause of slowness in the Power Judiciary. The methodological approach adopted comprises bibliographical and legislative research and the analysis of data from research conducted by the National Council of Justice (CNJ) and the Attorney General's Office of the National Treasury (PGFN). At the end, it is observed that the use of tax transaction is supported by the new principles that are part of the value structure of Public Administration.