THE EFFECTIVENESS OF TAX TRANSACTIONS WITHIN THE STATE OF TOCANTINS: AN ANALYSIS OF THE LEGAL POSSIBILITIES OF SELF-COMPOSITION IN STATE TAX LITIGATION

Abstract

This article sought to analyze the tax settlement as a self-composition mechanism introduced by Law No. 13,988/2020, highlighting its importance in resolving tax disputes and in the efficiency of tax collection. The study highlights the legislative gap in the State of Tocantins, which does not have specific regulations for the settlement in tax executions, in contrast to other States that have already implemented regulations in this sense. The research proposes to investigate the legal restrictions on the applicability of the tax settlement and how specific legislation could improve the efficiency of the tax system and reduce the burden on the Judiciary. By exploring the challenges and potential, the work seeks to contribute to the construction of a settlement model that benefits both the tax administration and taxpayers. Despite the vast possibility of self-composition between tax authorities and taxpayers, REFIS is the most prominent in the State of Tocantins, which may explain the legislative gap due to the lack of regulation of the tax settlement within the scope of the State Tax Code.