Banca de DEFESA: Pedro Henrique Braz Siqueira

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Pedro Henrique Braz Siqueira
DATE: 18/12/2023
TIME: 10:00
LOCAL: AUDITÓRIO MIROSLAV - FACULDADE DE DIREITO - UnB
TITLE:

FEDERAL TAX COMPROMISSE: overcoming the process crisis through responsive regulatory strategies.

KEY WORDS:

Process. Tax Compromise. Tax Compliance. Responsive Regulatory Strategies

PAGES: 140
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This research aims to examine how the federal tax compromise model, by using responsive strategies, reveals itself as a regulatory framework able to assist both in overcoming the crisis experienced in tax matters processes, and in encouraging tax compliance. It starts from the explanation of the context that the administrative and judicial tax procedures have turned exhausted to justify the analysis of the legal institute of the compromise, from its origin in private law to its form in the tax area, as well as the recent federal legislation on tax's matters, which allows for faster resolution of disputes. The assessment of this legal rule and, especially, it’s regulations, however, point to another purpose, which is to enable federal tax bodies to promote the behavioral induction of taxpayers, in order to make them more compliant to taxes obligations and, with this, promote a faster recovery of public revenues and the reduction of tax controversies. With contributions from the Responsive Regulation Theory, the situation of the current federal tax compromise model will be examined and points for improvement will be suggested to enable the enhancement of public management, the obtaining the resources that are essential to the exercise of state activities and subsequent provision of public utilities.

COMMITTEE MEMBERS:
Interno - 154321 - ANTONIO DE MOURA BORGES
Externo à Instituição - MARCOS AURÉLIO PEREIRA VALADÃO - FGV
Presidente - 1549538 - OTHON DE AZEVEDO LOPES
Externo à Instituição - RODRIGO SENNE CAPONE - UDF