A era da consensualidade na administração pública: a transação tributária como instrumento de governança voltado à redução da litigiosidade e à eficiência arrecadatória

Abstract

This research addresses tax settlement as a consensual form of resolving tax disputes, which still faces obstacles to its full implementation due to traditional principles that have always governed Public Administration (principle of unavailability of public assets, legality, impartiality, etc.), which were once seen as almost absolute dogmas. Resistance to consensus in Public Administration, marked by a bureaucratic and inflexible model, has been the subject of several discussions in the literature. However, the evolution of Public Administration towards a managerial model, focused on public governance and administrative efficiency, requires a more dialogical and participatory approach in state actions, aiming to ensure a space for dialogue and democratic legitimization of decisions that affect society, promoting consensus as a guide for the resolution of tax disputes. In this context, we will analyze tax settlements as an instrument of consensual action that has the potential to pacify conflicts, legitimize taxation and renew citizen consent, contributing to tax collection efficiency and reducing litigation, since the litigation crisis, which overburdens the Judiciary, reveals the ineffectiveness of the traditional model of tax administration (impositive and adversarial). In this scenario, the adoption of new practices to improve tax collection and resolve tax disputes is essential, with tax settlements emerging as an instrumental measure of consensus that provides a space for dialogue and interaction between the Tax Administration and the taxpayer. The investigation, therefore, focuses on tax settlements as a mechanism to reduce litigation and increase tax collection efficiency, within a new environment of consensus in Public Administration.