The present work aims to standardize the application of binding judicial decision-making stand-ards in the tax administrative process in Pará. In this sense, an ordinary bill was proposed, which seeks to improve State Law n. 6,182/1998, to guarantee the observance of mandatory judicial precedents, with respect to equality and legal certainty.
The research problem is how can the tax legislation of the State of Pará implement the system of precedents within the Tax Administrative Process to ensure greater legal certainty and equal-ity? The objective is to propose the amendment of Law n. 6.182/1998 in order to develop the application of mandatory precedents in the scope of the tax administrative process in Pará. The investigation had an exploratory objective, qualitative approach, applied nature, deductive method, bibliographical and documental research. The aforementioned bill of law seeks to (1) allow Tax Administration spontaneously apply binding judicial standards, with the support of the State Attorney General's Office; (2) insert an express provision for the application of judicial standards by the Judgment of First Instance of administrative tax litigation in Pará; (3) fix word-ing error. The first chapter presents the introduction of the research, presents the problem, jus-tification, objectives and analysis of articulation with professional practice. The second chapter presents the methodology used in the research, which culminated in the bill, whose draft appears in the third chapter. The justification for the proposed law and the technical note, which ana-lyzes the legality of this proposition, are found in chapters four and five, respectively. In the last chapter, the sixth, the final considerations are made.
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