2024-11-262024-11-262024-04-25ALVES, Matheus Henrique da Silva. O voto de qualidade no carf: uma análise sobre a utilização da ferramenta processual como mecanismo de arrecadação fazendária. 2024 Orientadora: Shayane do Socorro de Almeida da Paixão. 2024. 50 f. Trabalho de Curso (Bacharelado em Direito) – Faculdade de Direito, Instituto de Ciências Jurídicas, Universidade Federal do Pará, Belém, 2024. Disponível em: https://bdm.ufpa.br/jspui/handle/prefix/7473. Acesso em:.https://bdm.ufpa.br/jspui/handle/prefix/7473The issue of the casting vote in the Administrative Council of Tax Appeals has always raised debate. The controversy arises from the applicability of this procedural instrument in administrative litigation, especially regarding the way in which the provision for the casting vote in CARF interacts with the very structure of the council's collegial judgment bodies. This work seeks to analyze to what extent the procedural tie-breaking tool has been used in administrative litigation as a merely collection instrument, biased towards financial interests, especially after the successive regulatory changes that permeated the scenario of fiscal administrative litigation within the scope of CARF. To achieve this goal, qualitative bibliographical research was carried out from the perspective of fiscal administrative procedural law, as well as a quantitative analysis of CARF jurisprudence and the predominant form of application of the casting vote. In the end, using the hypothetical-deductive method, it was concluded that the quality vote tended to benefit the National Treasury, through an application incompatible with the Brazilian legal system and, above all, with constitutional principles.Acesso AbertoVoto de qualidadeProcesso fiscalContencioso administrativoVoto de desempatePresidenteCasting voteTax processAdministrative litigationTie-breaking votePresidenteCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOTrabalho de Curso - Graduação - Monografia