Arbitragem Tributária No Brasil: Uma Alternativa Efetiva Ao Contencioso Judicial E Administrativo?
Year: 2025
Type: article
Abstract: This essay examines the viability of tax arbitration in Brazil, considering its applicability, challenges and advantages in the national legal and economic context. Brazilian tax litigation is often characterized by lengthy and structurally complex processes, a factor that leads to disputes between taxpayers and tax authorities. In this context, tax arbitration emerges as a potential solution, offering the promise of enhanced efficiency, technical expertise, and expediency in resolving such disputes. To this end, a dual approach is adopted, integrating qualitative and quantitative elements. This approach aims to shed light on the challenges encountered by the Judiciary in the tax sphere. It also presents alternatives and international references, emphasizing the feasibility of establishing arbitration courts within the Brazilian tax system.
Source: Aracê.
DOI: 10.56238/arev7n6-234
Institution: Universidade Federal do Rio Grande do Norte
Language: English
Topic: Brazilian Legal Issues
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7077070401
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