Banca de DEFESA: Oswaldo Othon de Pontes Saraiva Neto

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Oswaldo Othon de Pontes Saraiva Neto
DATE: 28/07/2023
TIME: 16:30
LOCAL: SALA A1-04 - FACULDADE DE DIREITO - UnB
TITLE:

"REGULATORY APPROACH IN TAX ADMINISTRATION: TAX TRANSACTION AS A REGULATORY INSTRUMENT".

KEY WORDS:

Offer in Compromise, Regulatory Law, Tax Administration, Tax Compliance, Regulatory discretion, Public Choice Theory, Responsive Regulation, Administrative Process Theory, Smart Regulation, Compensation of Credits, Tax Losses, Reasonable Collection Potential, Recalcitrant Debtor.

PAGES: 180
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The objective of this research is to demonstrate that the Federal Tax Administration has other attributions besides the traditional functions of inspecting and regulating, proposing that the offer in compromise is an instrument for modeling taxpayer behavior to guarantee recovery and tax compliance. The law that instituted the offer in compromise in Brazil will be treated as a regulatory framework for tax law, as it provides guidelines for the actions of administrators, delimits values to be pursued, and aims to shape behavior through the granting of benefits. The consequences of granting the Tax Administration a certain “technical discretion” in the exercise of regulatory power will be studied, with emphasis on the increased workload, harassment of the private sector, and the risks of taking decisions that diverge from the public interest. It will be proposed to establish criteria for rationalizing the granting of benefits, as well as rules for monitoring the results of the measures adopted, which must be updated constantly.

COMMITTEE MEMBERS:
Presidente - 154321 - ANTONIO DE MOURA BORGES
Externa à Instituição - HADASSAH LAIS DE SOUSA SANTANA - FGV
Externo ao Programa - 1219509 - LUIZ ALBERTO GURGEL DE FARIA - nullInterno - 1549538 - OTHON DE AZEVEDO LOPES