O processo administrativo tributário de Pernambuco em perspectiva: análise empírica quantitativa de fatores de influência nas decisões proferidas entre 2015 e 2019.

Abstract

The master thesis intends to identify influence factors others than the tax legislation in the decisions rendered in internal tax review procedure in the State of Pernambuco. The research question is: which factors, besides the law, are capable of influencing the decisions? It’s an empirical quantitative exploratory-descriptive research conducted to answer its questions by using the method of logistic regression analysis. To reach the objective of recognizing situations capable of influencing decisions, the collection, summary and analysis of data concerning decisions rendered by the State’s administrative tax tribunal between 2015 and 2019 are part of the research. The variables’ coding process is preceded by a theoretical and dogmatic review of aspects regarding the legal discipline of the administrative tax review procedure in Pernambuco. The results of the research are that the tax amount in dispute and the length of the procedure are not associated to the chances of disputes being settled in favor or against the tax office, but an attorney representation (although optional) increases the odds of taxpayers’ success. The research concludes that the disputes are settled in a technical manner, confirmed by the relevance of the attorney services for its outcomes.