Os desafios da mediação tributária no âmbito federal como instrumento para a redução do contencioso tributário

Abstract

Brazilian society still relies on the Judiciary as the main (if not the only) way of resolving disputes, which has been gradually changing in the current context of tax litigation, especially given the uncertainties and insecurities of judicial precedents, as well as the high level of the Court congestion. Therefore, Brazil is making progress on several fronts, from the legislative and judicial levels, to the Tax Administration spheres, which contribute to the evolution of tax mediation. It is also worth noting that the delays in justice delivery contribute to an overburdened judicial system, increasing number of matters that represents high values. This study aims to analyze the perspective of progress in the implementation of tax mediation at the federal level and assess how its implementation can contribute for the reduction of tax litigation, given that the progress of the aforementioned institute is a reflection of the change in the culture of litigation, in Brazil. In the first chapter, initial considerations are made, such as the context of the problem, the delimitation of the hypothesis, the objectives, relevance and methodology of the research that will be addressed. In the second chapter, it is analyzed the overcoming of some of the main controversies that may avoid the use of tax mediation, such as the unavailability of public interest, tax waiver, and the repercussion of the use of this instrument in the separation of powers in the Brazilian federalism. In the third chapter, the context of the Brazilian judiciary is presented, notably in relation to the uncertainties of judicial precedents and the overburdened judicial system, as well as the change in the paradigm of litigation, focused on the legislative modification that contributed for the growth of consensual negotiation such as mediation. The fourth chapter outlines the current scenario of tax mediation in Brazil, based on legislative developments, experiences carried out and prospects for its application at the federal level. In the fifth chapter, criteria and parameters for the use of tax mediation at the federal level are analyzed, which could contribute for the reduction of Brazilian tax litigation. At the end, the conclusions with the main aspect raised from the present study are presented.