The Feasibility of Tax Arbitration In The Brazilian Legal System

Abstract

The ineffectiveness and slowness of national tax litigation, whether in the judicial or administrative field, is an irrefutable reality. There are several causes of this reality and it is natural that the scant presence of alternative methods of conflict resolution contributes to the perpetuation of this scenario. In this context, the theme under study is tax arbitration in Brazil, with a main cut in the feasibility of the use of arbitration in the resolution of tax disputes. The problem of research is the effective use of arbitration in tax pending. The problem of research is the effective use of arbitration in tax pending. For the development of this work, the deductive method will be used, starting, as can be seen, from the general analysis of arbitration to the specific points that outline the theme. Thus, the study was split into five topics: the status of the taxpayer; Bill No. 4,257/2019; Bill No. 4,468/2020; tax arbitration in Portugal, and finally the feasibility of tax arbitration by the National Tax Code (CTN) and criticism and praise on the part of the doctrine. Thus, the issue of arbitration will be better understood, especially by relating it to the branch of Tax Law, so that the practical implementation of this mechanism can be assessed.