Barros, Marcus Aurélio de FreitasCavalcanti Júnior, Aderdival Brito2019-06-132023-03-072019-06-132023-03-072019CAVALCANTI JUNIOR, Aderdival Brito. A dialética entre dogmática estrutural e processo tributário: uma análise. 2019. 85f. Monografia (Graduação em Direito) – Universidade Federal do Rio Grande do Norte, Centro de Ciências Sociais Aplicadas, Departamento de Direito, Natal/RN, 2019.https://repositorio.ufrn.br/handle/123456789/51776The structural method, a very importante guarantor of the effectiveness of collective rights lato sensu, is utilized to obtain answers in convoluted problems that challenge the classical logic of legal procedure. Its applicability is more seen in healthcare, education, environment and public security law fields. However, starting from a leading case pending before the Rio Grande do Norte Federal Court, more specifically a millionaire tax foreclosure, wich has as the creditor the direct administration (Brazilian Union/Federal Government) and as debtor the indirect administration (a private company controlled by the municipal government), the presente study seeks to critically analyze the uitlization of structural dogmatic in tax law. This approach passes, initially, through a analysis of the structural method in itself, its origin, concept, operation, legitimacy and prevalence among court precedentes, until the topical analysis, in wich a explanation about tax floreclosure is made, analyzing and explaining the leading case, denoting even its difficultys and the hypothetical effects that a nonstructural decision would cause. Lastly, the possibility of utilization of legal procedure transactions and scheduling in tax law are emphasized as means to aid structural procedure, explaining other structural measures utilized.Processo estruturalExecução fiscalAplicabilidadeCaso concretobachelorThesis