A COMPATIBILIDADE ENTRE (IN)DISPONIBILIDADE DO INTERESSE PÚBLICO E DO CRÉDITO TRIBUTÁRIO COM A CONSENSUALIDADE

Abstract

This study aims to illustrate the compatibility between preserving the public interest and utilizing consensus mechanisms in the tax context. Through a bibliographic review, we trace a historical and evolutionary journey that highlights a shift in the understanding of public law. This transformative movement is shaping a new perspective of Public Administration, even in tax collection, where more efficient and suitable approaches to conflict resolution are gaining prominence. Public law, often characterized by its rigidity and inflexibility, is adapting to better meet the needs of modern society. The traditional paradigm, which prioritized the public interest uncompromisingly, is giving way to a more flexible and collaborative approach. This phenomenon reflects a broader shift toward results-oriented public administration that is open to consensus solutions, even in the tax field. Consensus, in this context, represents a significant turning point. The adoption of methods such as negotiation, conciliation, and mediation in resolving tax disputes marks a milestone in the pursuit of efficiency and fairness. The realization that rigid enforcement of tax rules can result in endless and costly litigation is leading to an openness to seek more agile and harmonious solutions. Consensus is not only an effective response to the challenges of the tax system but also aligns with the democratic principles of contemporary society by actively involving taxpayers in resolving and preventing their tax obligations while ensuring the protection of the public interest. The concept of consensus in tax matters signifies a shift towards a more harmonious and cooperative approach between tax authorities and taxpayers. It recognizes that rigid enforcement measures alone may not always yield the desired outcomes and that fostering an environment where disputes can be amicably settled benefits all parties involved. We conclude that consensus is becoming a fundamental cornerstone in building a fairer and more efficient tax administration. This study serves as a reminder that the evolution of public law is ongoing, and consensus is a key piece of this constantly developing puzzle.