Os meios adequados de solução de conflitos no sistema tributário brasileiro: Abordagem sobre a possibilidade e o momento da aplicação do instituto da arbitragem nas relações jurídicas que envolvem o Fisco brasileiro

Abstract

Brazil has a large number of lawsuits. Approximately one-third of them are concerned with tax collection issues. Normally, thousands of administrative processes involving this matter are established prior to their question. This fact makes scholars look for more efficient means to solve the two-way conflicts. Arbitration, which corresponds to one of the means suitable to the resolution of conflicts, has been cited as the best and most efficient mechanism, and therefore, there is a legal rule to regulate its use in the tax order. The purpose of this paper is to indicate means that allow its independent use of the existence of a general rule on tax matters, as foreseen in the current Federal Constitution of Brazil.