Transação tributária como ato-negócio administrativo: uma perspectiva de colaboração

Abstract

From an exploratory-descriptive bibliographic analysis this paper builds a perspective of the fiscal agreements as an administrative act-deal from the current statements in positive law on the subject, using the lessons of national and international doctrine. It relies on the need to implement alternative mechanisms to the jurisdiction, in the context of an overwhelmed Judiciary that uses fiscal agreements as a tool to solve disputes between tax authorities and taxpayers. It seeks to reveal the technical features of fiscal agreements from the general theory of law to describe the features that it assumes in the field of public law. It presents the characteristics of the administrative acts as the government’s will manifestation. It addresses the issue of bilateralism in administrative acts to get to the possibility of negotiable administrative acts that are unilateral in the very beginning but also presents bilateral effects, which differ them from the administration contracts in regard to the orientation of the interests involved. Finally, it presents the fiscal agreements as a governmental act-deal, in which the interests of the Administration and Citizens assume a parallel position in regard to the common interest to extinguish the tax debt; a perspective that is justified in forming a public interest in collaboration.