The Transaction and the Functional Consequentialism of Tax Administration

the Capacity of Taxpayer Payment and the Tax Credit Recovery System

Abstract

The composition of conflicts of interest through extrajudicial mechanisms is consolidated by the advantages of time, cost and effectiveness provided, spreading among the different segments of Public Law where the rigidity of strict legality and the unavailability of the public interest imposed limitations on the evolution of the institutes. The transaction applied to Tax Law in the context of asset recovery breaks with the horizontal logic of the credit recovery programs that existed until then to allow taxpayer participation, by analysis of their payment capacity, in the definition of the terms of the composition of the tax debt payment plan, in an evident demonstration of the concern for the effectiveness of the recovery as a duty to consider the consequences of its definitions and decision-making demanded by the Law of Introduction to the Norms of Brazilian Law.