Reality can be branded today that both European countries with developed democracies: France, Italy, Germany and Britain, and the United States of America , Count on their tax jurisdictions with instruments or alternative formulas for the resolution of disputes tax nature . The adoption of extrajudicial solutions to such problems mented countries, based on the implementation of -ínsitas valid and real alternatives under the agreement or other techniques transaccionales- leads to consolidation chaired by the objective of reciprocity and democratic systems . mutual collaboration between government and taxpayers, away from coercive enforcement systems of the Act is a direct consequence Cabe consecration which certainly fairer, next to the needs of the taxpayers tax systems; diametrically opposed to punitive measures disproportionate to the offenses committed.