O princípio da isonomia na transação tributária federal

Resumo

The present work studies the transaction in tax matters, at the federal level, and the possibility that negotiation between tax authorities and taxpayers, through individual transaction by proposal, violates the principle of isonomy. Isonomy translates into the need for the legislator and the law enforcer to treat equally those taxpayers who are in a similar factual or legal situation. Its application spreads throughout the tax system, in general, and in the need for the law that introduced the tax transaction, and the tax authorities that apply it, in particular, not to create unreasonable discrimination. The transaction is the form of termination of the dispute, actual or potential, through concessions from both transactors. In this way, the negotiation of individual transaction clauses, especially regarding the possibility of discounts, longer payment terms, or the use of written credits, in a customized and even case-by-case manner, can produce situations of breach of equality. It is therefore necessary to assess in which cases such a breach may occur, and the mechanisms for correction.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35887

Palavras-chave

TransaçãoIsonomiaTributoTransactionIsonomyTaxDireitoDireito tributário - BrasilObrigação tributáriaNegociaçãoCompromisso (Direito)Contribuintes (Direito tributário)