CONSENSUALIDADE COMO A NOVA FACE DA ADMINISTRAÇÃO PÚBLICA TRIBUTÁRIA

Authors

  • Silzia Alves Carvalho Universidade Federal de Goiás
  • Gabriela Machado Rennó Universidade Federal de Goiás

DOI:

https://doi.org/10.21671/rdufms.v1i1.18884

Abstract

Adopting the hypothetical-deductive methodology and bibliographic and documentary analysis, the article presents references with a focus on the consensus between tax authorities and taxpayers, the possible availability of tax credit and the new face of dialogical tax administration. It seeks to demonstrate that it is the duty of the tax administration to promote public policy instruments that achieve the ideals of efficiency of the new public administration, dialogical and consensual, of the 21st century, based on the reframing of the concept of public interest based on the necessary tax collection.

Author Biographies

  • Silzia Alves Carvalho, Universidade Federal de Goiás

    Doutora em Direito pela PUC/SP (2006). Mestre em Direito pela PUC/SP (2001). Realiza estágio pós-doutoral na Universidade de Coimbra em Ciências Jurídico-Filosóficas. Professora em regime de dedicação exclusiva de Direito Processual Civil na FD/UFG; e pesquisadora junto ao PPGDP/FD/UFG.

  • Gabriela Machado Rennó, Universidade Federal de Goiás

    Mestranda em Direito e Políticas Públicas pela Universidade Federal de Goiás. Pós-Graduanda em Direito Tributário pela Universidade de São Paulo. Advogada.

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Published

2023-06-20

Issue

2022: Revista Direito UFMS - Edição Especial

Section

Artigos

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