O conflito como fenômeno administrativo: construção de instrumentos consensuais e resolução de prevenção de litígios tributários na Receita Federal do Brasil

Abstract

The increase in tax conflicts has made administrative tax litigation at the Brazilian Federal Revenue Service (RFB) slow and inefficient, affecting the achievement of satisfactory levels of efficiency and effectiveness in national public management. As the extensive literature on this topic reveals, the field of Law has taken a broad lead in this debate, without, however, revealing the capacity to deal with problems relating to issues that are specific to tax management. By identifying this academic gap, the objective of this study was defining theoretical-methodological and analytical bases in the light of the theory of Political Administration that allow the assessment of tax management capacity and help to propose consensual instruments for resolving and preventing tax conflicts, aiming to reduce the level of litigation at RFB. To achieve this theoretical-methodological and propositional ambition, the theory of Political Administration was privileged as a theoretical reference. This is an innovative approach that aims to define and consolidate the scientific bases of Administration Science – as an Applied Social Science –, based on the defense of management as an object of knowledge in this field, reflecting, therefore, the subjective/theoretical dimension/abstract from facts and administrative acts. Aiming to give academic legitimacy to the research, the use of two frameworks developed by other researchers who used this theory as a reference were chosen as a methodological reference (Nogueira, 2014; Oliva, 2021). To adapt the instruments to evaluate the RFB's tax management capacity with an emphasis on the topic of tax conflicts, adjustments were made to the selected instruments. As an academic result of postgraduate training, it is worth highlighting that, as it is a Professional master’s degree, students are obliged to develop and defend purposeful studies, to demonstrate the development of theoretical-analytical and practical skills in the field of Administration science with emphasis on Public Administration. As results for the RFB, the following instruments can be highlighted as the main products of this academic effort: (i) design/adequacy of analysis matrix and definition of specific criteria and indicators aimed at evaluating the management capacity of tax conflicts, based on perception of RFB managers (which can be updated for the implementation of monitoring policy and (self) assessment of the body's tax management or replicated in other federative entities); and (ii) proposal to create instruments to improve the levels of efficiency and effectiveness of the management of tax conflicts in the RFB, giving special emphasis to increasing the level of taxpayer participation in the management of litigation, improving dialogue, exchanging knowledge between the Tax Administration and citizens and the implementation of consensual means of preventing and resolving tax disputes.