Negócio jurídico processual como instrumento conformador dos interesses do fisco e do contribuintecooperação e consensualidade na busca da arrecadação e da conformidade fiscal a partir de um estudo de caso

Resumo

This study analyzes the Procedural Legal Transaction as an instrument developed within the contemporary context of the growing pursuit of consensuality and efficiency in the Brazilian national tax system, contributing both to the recovery of tax credits by the Federal Government and to the taxpayer’s return to fiscal compliance. The research starts from the premise that the traditional collection model – based on strict legality and the adversarial relationship between the Tax Authority and the taxpayer – has proven insufficient for the effective recovery of tax claims and has contributed to increased litigation. Based on the encouragement given by the 2015 Code of Civil Procedure to self-composition and the principle of procedural cooperation, this study investigates the role of the procedural legal transaction as a mechanism for procedural customization and the promotion of fiscal justice, which has yielded positive results. The research focuses on the Procedural Legal Transaction signed by the Attorney General's Office of the National Treasury and São Domingos Hospital, identifying its clauses, outcomes and practical impacts. The selected case demonstrates the positive effects of the transaction’s execution and exemplifies how dialogue between the Tax Authority and the taxpayer benefits both parties – in one hand by enhancing federal revenue collection and, on the other hand by fostering the taxpayer’s fiscal compliance.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/39575

Temas

Finanças Públicas

Palavras-chave

Negócio jurídico processualConsensualidadeAlteração de procedimentoExecução fiscalArrecadaçãoConformidade fiscalJustiça fiscalProcedural legal transactionConsensualityProcedural modificationTax enforcementRevenue collectionTax complianceFiscal justiceDireitoNegócio jurídicoProcesso tributárioContratos consensuaisImpostos - Arrecadação