The collection of the Union's active debt in the self-composition era: The instrument of the tax transaction

Abstract

The paper examines the use of the tax agreements as an instrument of self-composition in the management of the Union's active debt. The collection of defaulted tax credits requires innovative thinking from the public attorney to produce effective measures towards increasing collection and pacifying conflicts. For this purpose, we have the tax agreements as an opportunity for the parties to reach a consensus, with mutual waivers, to remedy the tax liability. This article is interested, then, in studying the innovations proposed by the tax agreements, regulated in Law nº 13.988/2020, with the objective of analyzing to what extent the tax transaction collaborates in the efficient management of the public credit registered in the active debt of the Union. This work is justified by the need to develop new methods of recovering credits registered in the Union's overdue debt and to improve the relationship between the Tax Authorities and the taxpayer. The method of procedure was the study of the tax agreements dealt with in Law nº 13.988/2020, carried out through documentary and bibliographic research techniques. As a result of research, the tax agreements was identified as an efficient and promising model for the dialogic sanitation of public credit, which still requires further research and deepening to reach its full potential in the recovery of credits inscribed in the active debt of the Union and resolution of disputes through extrajudicial means.