Análise da Transação em Matéria Tributária e sua Concretização no Cenário Jurídico Brasileiro no Âmbito da Fazenda Pública ante a Lei nº 13.988/2020

• Autor(a) principal: Jeremias, Elaine Mendes
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/15741
• topic: Transação tributária; Métodos alternativos; Crédito tributário; Direito Tributário

The study focuses in analyzing the main aspects in relation to the application of the tax transaction provided for, in article 171 of the National Tax Code (Law No. 5.172 / 1966), focusing on the legislation of the recent Law No. 13.988 / 2020, that establishes the rules so that the Union, its autarchies and foundations, debtors or adverse parties, so that they can carry out the resolving transaction of disputes of the credits of the Public Finance, with a view to verify the practical results of the application of this institute, in the search payment of tax debts. In carrying out this research, the deductive method was used, as for the objectives, it was an exploratory research, with a qualitative approach and, with regard to data collection, the documental and bibliographic technique was used. From the data survey, it was found that the transaction is an important means of resolving disputes, notably because it is suggested as an alternative method that reduces the accumulation of tax enforcement proceedings, pending before the judiciary, as well as providing a more effective method for tax revenues are obtained. In addition, from the practical results analyzed, an expressive number was found, in relation to the revenues obtained through the transaction, reaching the amount of R $ 35 billion so far, according to data from the Attorney General's Office of the National Treasury. Considering the main particularities of the transaction, it was concluded that although the tax transaction, in the federal sphere, is, in practice, a recent method, its standardization was quite timely, in the current scenario of the Brazilian economy and its results can still be enhanced over time.