O papel dos órgãos judicantes no planejamento tributário: uma análise teórico institucional

Abstract

The study aims to analyze the current institutional arrangement related to tax planning in Brazil, especially the CARF, STF, STJ and federal justice, analyzing the institutional role of each institution. The objective is to better define the role of each of these institutions within tax planning, especially in the grounds used to decide specific cases. What kind of contribution, within their respective competences and institutional capacities, can each of these bodies make in order to create an institutional arrangement that promotes greater legal certainty in this matter? For this, in the first chapter we will describe the literature on tax planning. The main ideological, principled and conceptual discussions related to the theme. A vast literature review will be carried out in order to identify the core of the discussion and the paths to be followed in new studies on the subject. In chapter 2, a review of the judgments on the subject will be made within the scope of the institutions to be analyzed. Judgments will be analyzed focusing on the identification of ideologies, categorizations and principles used in the reasoning of the decisions of the – CARF, TRF, STJ and STF. In chapter 3, we will deal with the delimitation of the institutional role of each of these bodies, in the light of the theory of institutions and institutional capacities. The objective is to address how these bodies, according to their institutional capacities, can delimit their role in the construction of decisions in tax planning, creating an institutional arrangement that generates legal certainty. At the end, a conclusion about these possibilities raised in the study and new perspectives.