As conciliações pré-processual e processual em matéria fiscal no âmbito do sistema multiportas de justiça: uma nova arquitetura de tratamento de conflitos fiscais

Abstract

Starting from the command dictated by Resolution 125 of the National Council of Justice, which introduced the multi-door justice system, promoting a true paradigm shift in the treatment of conflicts, this study intends to discuss the feasibility of applying this new architecture of justice distribution for the protection of rights in the context of tax foreclosures. Developed based on the constitutional principles of broad access to justice and reasonable duration of the process, as well as the duty of cooperation imposed by civil procedural law on everyone involved in the process, the purpose of this study is to understand the national policy of adequate treatment of conflicts and their application in tax debts; to study if and how the multi-port system of the Tocantinian Judiciary Power is applying the policy of adequate treatment of conflicts in tax executions in the three largest districts of the State; and, discuss the procedures necessary for the implementation of systematic and sustainable routines for procedural and pre-procedural conciliation in the tax area, in line with the national policy for the adequate treatment of conflicts. It also seeks to restore credibility and reach the scope of jurisdiction with efficiency and promptness so that the conciliatory hearing, as the democratic space that it is, reaffirms the values brought about by adequate methods of conflict resolution. Through bibliographical research with descriptive purpose, qualitative and quantitative data analysis and alternately using logical-deductive, inductive and hypothetical-deductive methods, the focus of the discussion revolves around the use of adequate methods for handling conflicts and the need for improvement of the institutions and executing agents of the new public policy established by the National Council of Justice with the purpose of shortening the delivery time of the jurisdictional provision, reducing the collection of tax foreclosures in progress, preventing the filing of new executive acts, avoiding the prescription of debts of this nature and provide taxpayers with an advantageous opportunity to settle their tax disputes. In this perspective, the work was developed seeking to reiterate the need for everyone involved in the process to assume a new posture in the procedural environment, aiming above all at a negotiated solution, also alerting to the need to establish a broad inter-institutional articulation capable of overcoming the obstacles in favor of social pacification. It also permeates the successful experiences of conciliation in the tax sphere using the appropriate methods of conflict resolution, referring to the projects already implemented, as well as discussing the feasibility of implementing new systematic and sustainable routines of pre-procedural and procedural conciliation in the area adapted to the new public policy. Finally, given the explosion of litigation, considering the pragmatic exhaustion of the system and the need for the real jurisdiction to approach the legal jurisdiction, it defends the large-scale application of conciliation techniques as an essential practice to the exercise of the civic duty of payment of taxes and a social management instrument with absolute respect for constitutional rights and guarantees.