Banca de DEFESA: PAULO BOECHAT TÔRRES

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : PAULO BOECHAT TÔRRES
DATE: 24/02/2025
TIME: 19:30
LOCAL: AUDITÓRIO MIROSLAV MILOVIC - FACULDADE DE DIREITO - UnB
TITLE:

From rigidity to malleability of tax disputes: the advent of alternative methods and overcoming the paradigm of unavailability of tax credit.

KEY WORDS:

Tax disputes; Alternative Dispute Resolution; Unavailability of tax credit.

PAGES: 175
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This work intends to enter the Brazilian context involving the configuration of the resolution of tax disputes, especially with regard to the forms of tax credit collection. Its aim is to contribute to the current debate about the possibility of using alternative methods for resolving tax disputes, with the central premise adopted by the study being the need to establish a consensual and dialogic perspective between the State and individuals in the development of the legal-tax relationship. The research problem raised by the work concerns the finding that the premise of the existence of a supposed unavailability of tax credit generated harmful effects that were not limited to state revenue. The first hypothesis assumed is that the traditional paradigm for collecting tax debts has failed. The second is that this circumstance can be attributed, among other factors, to the mistaken use of which the tax credit is unavailable. Finally, the third is that the use of alternative dispute resolution methods may prove to be a way of revitalizing the context of tax credit recovery. To verify the soundness of such hypotheses, specialized national and international doctrinal literature on relations between the State and individuals, the National Tax System and alternative means for resolving disputes is approached, correlating such themes with the aim of outlining past, current and future perspectives. Furthermore, national jurisprudence relating to these thematic elements is used as a methodological tool. It is concluded that, from the perspective of the Brazilian legal system, there is no obstacle to the use of alternative means to resolve tax conflicts, with the paradigm of unavailability of tax credit having been overcome and demonstrating the advent of greater flexibility in the development of tax conflicts.

COMMITTEE MEMBERS:
Presidente - 154321 - ANTONIO DE MOURA BORGES
Externo à Instituição - JEFERSON TEODOROVICZ - FGV
Externo à Instituição - LUCAS BEVILACQUA CABIANCA VIEIRA - UFG
Interno - 1549538 - OTHON DE AZEVEDO LOPES