Processo Administrativo Tributário em Mato Grosso do Sul: adoção de meios consensuais como forma de acesso à ordem jurídica justa

Abstract

Starting from a democratic approach of Public Administration, in a collaborative paradigm between the Tax Authorities and the Taxpayer, the tax administrative process is configured as an instrument of access to a fair legal order in the tax sphere, restoring the balance that must exist between the active subject and the passive subject. of the tax obligation. Parity performance, organic impartiality and the characteristic of specialization of the judgment given by Organs administrative bodies of judgment provide the realization of the dignity of the taxpayer's human person, helping to reduce the demands brought before the Judiciary. The present work aims generally to investigate whether the tax administrative process in the State of Mato Grosso do Sul is configured as an instrument for consensual conflict resolution, in order to obtain access to a fair legal order. It specifically aims to analyze if conflict resolution methods contributes to access a fair legal order; to examine the content of the human right to sustainable development contained in the UN 2030 agenda; to evaluate the effectiveness of the tax administrative process in the consensual solution of conflicts; and to analyze the relationship between tax administrative process and sustainable development. The research is exploratory and descriptive regarding the ends and bibliographic and documentary regarding the means, using scientific articles, doctrine and national documents. The method used is the hypothetical-deductive with data analysis. With the study carried out, it was verified that if there is participation of society, the tax administrative process in the State of Mato Grosso do Sul will be characterized as an alternative space for the exercise of citizenship in tax matters and, consequently, will make the democratic principle effective in the Tax Administration of the State of Mato Grosso do Sul. Due to the absence of informative data, it was not possible to quantify the impact of adopting consensualism in reducing tax conflicts, whether the administrative process would be an alternative means of the judicial process, nor whether the result of the tax judgment at the administrative level has an influence on tax compliance. The research concluded that the implementation of a culture of pacification into tax relations, with conflict resolutions in a sustainable way, by the adoption of tax compliance and tax education programs, contributes to the prevention and solution of conflicts, which meets the modern concept of public interest as the interest of the whole society, encouraging popular participation into public administration, including by participating in the construction of solutions to existing controversies.