Mediation applied in tax transaction as a reducer factor of tax macrolitigation

Abstract

In the field of Tax Law, the application of alternative dispute resolution methods becomes relevant as a means to reduce the growing volume of tax litigation in Brazil. This article aims to assess and, based on grounded analysis, conclude on the feasibility of applying mediation within the scope of federal tax settlements (Transação Tributária) as a measure to facilitate the resolution of tax disputes between the Federal Government and taxpayers. A deductive method is adopted, starting from general premises established in Tax Law, with a methodology based on documentary and bibliographic research on the subject. As a result, the study finds that mediation is a viable tool, capable of promoting the exhaustion of all mutual concessions between the litigating parties, leading to the formalization of a tax settlement. In conclusion, this article proposes a specific normative amendment to include mediation in the course of federal tax settlement negotiations.