A desjudicialização da cobrança de tributos: a transação como meio alternativo para recuperação do crédito tributário pela Fazenda Pública

Abstract

This paper deals to analyze the transaction in tax matters as an alternative means for the recovery of public credit. In the first chapter, the historical evolution of the duty to tax was addressed, from Absolutism to the Democratic Rule of Law. In addition, the tax conflict and tax credit were analyzed. In the second chapter, the application of transaction in Tax Law was examined, starting with the specific analysis of the institute and its specificities. Afterwards, Law No. 13,988/2020 (Transaction Law) and the transaction modalities were analyzed. At this point, the general aspects brought by the law were presented, as well as the transaction modalities carried out by the Attorney General's Office for National Treasury (PGFN). Finally, the data provided by the PGFN Report on Numbers related to the recovery of tax credit from 2020 to 2022 were analyzed. To this end, the research relied on the use of the deductive approach method, as well as historical and monographic procedural methods, and bibliographic and documentary research techniques. In conclusion, it is concluded that transaction in tax matters is a measure that serves as an alternative means for the recovery of tax credit by the Public Treasury, bringing benefits to both the tax authorities and the taxpayer