2023-11-302023-11-302023-06-06MONTEIRO, Enorê Corrêa. Transação tributária no estado do Pará: projeto regulatório para o exercício do juízo de conveniência e oportunidade. Orientadora: Eliana Maria de Souza Franco Teixeira; Coorientadora: Luma Cavaleiro de Macedo Scaff. 2023. 175 f. Dissertação (Mestrado em Direito) - Instituto de Ciências Jurídicas, Universidade Federal do Pará, Belém,2023. Disponível em: https://repositorio.ufpa.br/jspui/handle/2011/16113. Acesso em:.https://repositorio.ufpa.br/jspui/handle/2011/16113The historical litigiousness of the Public Treasury has given way to consensual methods of resolving conflicts between Administration and administered. The Government has sought alternatives to the long and costly lawsuits. In terms of taxation, after the enactment of Law No. 13.988/2020, which provides for the transaction by the Union, the State of Pará approved State Law nº 9.620/2021, which establishes requirements and conditions for the transaction within its competence, regulated by Decree No. 1.795/2021. However, the normative acts of Pará lack objectivity in the discretion of convenience and opportunity when dealing with the parameters to be considered in the analysis by the State of the transaction proposals, which can cause disparate agreements in similar situations. Thus, the objective of the research is to propose benchmarks for the parameters of Pará for the tax transaction, observing the principle of isonomy. Therefore, the method used was the hypothetical-deductive one, based on the hypothesis that there is a single moment in which the discretion of convenience and opportunity is exercised, through the predetermination of objective bases. This research is organized into four sections: the first deals with methodological aspects; the second addresses the theoretical aspects of the tax transaction for its better understanding, through the review of texts and articles in the scope of Administrative Law and Tax Law; the third presents the development of the research empirically through the study of multiple cases, with a survey of the legislation of the Brazilian states on tax transactions; and the fourth, which presents the participation of the researcher in the Thematic Commission established in the State of Pará for the study and normative proposal for the regulation of Law nº 9.620/2021 and Decree nº 1.795/2021, also characterizing empirical research. Among the main conclusions of the study, the premise is confirmed by demonstrating the possibility of predetermination of objective goals, contributing strongly to the preservation of isonomy in tax transactions, which will allow, as a result, control by the competent bodies and by society itself.Acesso AbertoAttribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Transação tributáriaJuízo de conveniência e oportunidadeIsonomiaTax transactionDiscretion of convenience and opportunityIsonomyDissertaçãoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOREGULAÇÃO E NEGÓCIOS PÚBLICOS-PRIVADOS NA AMAZÔNIADIREITO AO DESENVOLVIMENTO, NEGÓCIOS PÚBLICOS-PRIVADOS E POLÍTICAS PÚBLICAS