Transação como modalidade de extinção do crédito tributário

Abstract

The main objective of the present study is to compare the ways of extinguishing the tax credit with the recently disciplined institution of the tax transaction, following the timeline from the conception of the tax to its extinction. It is worth highlighting the conflict of classification of the institution as a way of extinguishing the tax credit or the possibility of suspending the enforceability of the tax credit. The subject is very relevant since it has provided some modification in the conduct between the tax authorities and the taxpayer, justifying the adequacies of the law, which is changed through social evolution. Particular attention should be paid to the fact that the transaction institution proposes mutual concessions between the parties, highlighting tax benefits such as the reduction of fines and interest, as well as with respect to the deadline, since, currently, the regulatory decrees of the transaction provide an increased term for payment of the tax debt. The work is based on literature and technical doctrines, as well as consulting laws and ordinances with emphasis on federal legislation, since the latter has greater prominence on the establishment of regulatory standards