A transação como forma de extinção do crédito tributário à luz dos novos paradigmas do direito público

Abstract

The tax transaction consists of a method of self-determination of conflicts provided in articles 156, III, and 171 of the National Tax Code - CTN, as a way of extinguishing the tax credit. Their application by the Tax Administration requires specific law, so the Federal Executive Branch has forwarded to the Chamber of Deputies the Proposal for a General Transaction Law (Bill No. 5,082 / 2009). The doctrine discusses the possibility of using the transaction in the tax field, with a view to the possible mitigation of the principles of legality, the unavailability of public interest and equality, as well as the provision contained in article 3, according to which the collection of credit Taxation is carried out through fully linked administrative activity. This issue is of empirical relevance due to the low degree of success of the tax executions promoted by the Union, as well as theoretical relevance due to the analysis of the implementation of the new paradigms of Public Law. The general objective of this study is to analyze the application of the transactional procedure to the dissidents that involve the tax credit within the Union in the light of the new paradigms of public law. The applied methodology is the bibliographic, legislative research and an analysis of the data obtained in the research developed by the National Council of Justice (CNJ) and the Institute of Applied Economic Research (IPEA). At the end, is concluded that the use of the tax transaction is based to the new paradigms that makes the axiological structure of Public Administration. However, is necessary to adapt this institute to the other dogmas of Public Law.