IMPLEMENTATION OF TAX ARBITRATION IN BRAZIL AS AN ALTERNATIVE DISPUTE RESOLUTION

The article aiming to answer question about implementation of tax arbitration in Brazil. It uses as research methodology the regime adopted in Portugal, as well as the doctrine of that country and from Brazilian specialists, in addition to the commercial arbitration in force in Brazil. To this end, it begins with a brief historical of tax arbitration in Portugal, whose alternative resolution of tax disputes is under responsibility of a single organization, qualified to solve disputes with government. Afterwards, it presents a vision of arbitration as a broad access to justice, as a less trivial cause than the slowness and exhaustion of state system. The wording also mentions the existence of a law providing for the use of arbitration involving public administration in Brazil, highlighting, however, that there is no specific rule to regulate tax arbitration in this country. It goes on to mention the recommendation of the National Council of Justice -CNJ, for the use of tax arbitration to settle tax disputes, and then tackles the major controversy over the implementation of tax arbitration in Brazil, which is the alleged unavailability of public tax income, ending with the regulatory and procedural challenges for implementing the system in the country and the bills in progress, before concluding on the feasibility of implementing tax arbitration as a suitable means of resolving tax disputes in the country.