O consensualismo no âmbito da Receita Federal do Brasil: análise acerca de potenciais progressos no órgão fiscal quanto à implementação de alternativas de prevenção e solução de conflitos

Abstract

Consensualism within the scope of the Brazilian Revenue and Customs Services brings as its foundation the need to establish an environment with greater dialogue between the Federal Tax Authority and its taxpayers. This can lead to significant results in strengthening relationships in the tax realm, which still relies on a culture of litigation. Consensualism has been seen as a future guarantor of the tax administrative process, making it more equitable and communicative. However, the model of the consensualism within the Brazilian Revenue and Customs Services requires further theoretical exploration and institutional alternatives for consensus-building. Administrative discussions in the tax environment involving the taxpayers follow a somewhat convoluted path, as an effective paradigm shift should involve progress in implementing alternatives for the prevention and resolution of conflicts within the Brazilian Federal Revenue and Customs Service. Therefore, the objective of this work is to identify whether there is any progress within the Federal Revenue regarding the implementation of alternatives for the prevention and resolution of disputes between taxpayers and Tax Administration, aiming to expand the incorporation of the consensualism. To achieve this, it is essential to conduct a review of specialized literature on the subject, including concepts and models derived from Public Law that can be applied to Tax Law, with the aim of verifying what can be done to expand the consensualism within the Brazilian Federal Revenue.