Transação em matéria tributária

• Ano de defesa: 2018
• Autor(a) principal: Ferraz, Beatriz Biaggi
• Orientador(a): Lisboa, Julcira Maria de Mello Vianna
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Direito tributário; Transação (Direito); Diálogo fisco-contribuinte
• Palavras-chave em Inglês: Taxation - Law and legislation; Tax transaction; Treasury-taxpayer dialogue
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/21753

The study focuses in analyzing the viability of tax transactions between treasury and tax payers overcoming the supremacy and alleged unavailability of the public interest, that when opposed to other principals authorize the applicability of tax transactions. The first part of the study defines the nature of tax transactions addressing it as administrative act, a tax contract and form of extinguishing the tax liability. Once defined its nature, we study when tax transactions can occur and the meaning of the word litigation as mentioned in Article 171 of National Tax Code. The second part of this study, with no means to drain the subject, will analyze the main constitutional principles we understand are relevant to justify the applicability of tax transactions to bring closer treasury and tax payers to always maximize tax collection and burden less the taxpayers. The third part of this study brings examples of tax transactions in foreign cultures and compares it to the tax transactions in Brazil. Finally, we critically analyze the Bill of Law proposing tax transactions, evaluating its particular relevance according to the nature of tax transaction defined in the present study as well as with the principals that were analyzed. Thus, the goal of this study is to stimulate the applicability of tax transaction as foreseen in Article 171 of National Tax Code and in eventual general law of tax transactions