Banca de QUALIFICAÇÃO: DANILO MARQUES DE QUEIROZ

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : DANILO MARQUES DE QUEIROZ
DATE: 28/03/2024
TIME: 10:00
LOCAL: Ambiente virtual
TITLE:

SUPREMACY OF THE PUBLIC INTEREST, COLLECTION EFFICIENCY AND TAX TRANSACTION: A NEW CONSTITUTIONAL OVERVIEW FOR RESOLUTION OF TAX CONFLICTS IN LIGHT OF LAW No. 13,988/2020

KEY WORDS:

Tax Transaction. Supremacy of the Public Interest. Efficiency. Economic Order

PAGES: 106
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The tax transaction consists of an instrument to enable the extinction of the tax credit, through mutual concessions, with conditions authorized by law. The National Tax Code in art. 156, inc. III, foresees the transaction as a method of extinguishing the tax credit. In article 171, sole paragraph, of the National Tax Code, it is mentioned that tax transactions must be regulated by specific legislation. The problem consists of analyzing the Brazilian legal context of the institute of tax transactions, since the regulation of the transaction has exceeded more than 50 (fifty) years without its own legal provision, as a result of the doctrinal construction of the supremacy of the public interest and unavailability of tax credit as factors which made the exercise of the tax transaction unfeasible. In contrast, with the promulgation of Provisional Measure No. 899/2019 and the validity of Law No. 13,988/2020, the theme of transaction and the State's concern in adopting mechanisms that provide greater efficiency in the exercise of tax collection, as well as adoption the peaceful resolution of conflicts. The central objective seeks to examine the tax transaction institute in light of the constitutional principles of the supremacy of the public interest and efficiency, under the aegis of Law No. 13,988/2020. The methodology consists of using hypothetical-deductive methods, as well as bibliographical methods of a documentary nature, seeking to analyze the doctrine, jurisprudence and legislation on tax transactions, as well as statistical analysis of tax executions in Brazil. In the end, we seek to analyze the problems in the practical exercise of the tax transaction, as well as the advances in the tax transaction institute for the Constitutional Economic Order.

COMMITTEE MEMBERS:
Interno - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Presidente - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO
Interno - 2279345 - SERGIO ALEXANDRE DE MORAES BRAGA JUNIOR