Análise da Efetividade do Novo Modelo de Cobrança da Dívida Ativa da União da Procuradoria Geral da Fazenda Nacional (PGFN)

Abstract

Objective: The main objective of this dissertation is to analyze the effectiveness of the New Model of Collection of the Active Debt of the Union. Such analysis will be based on the following questions. 1 – Is extrajudicial collection more effective than judicial collection? 2 – Did the actions implemented based on the premises of the New Model generate an effective increase in collection? 3 – Did the process of dejudicialization of the charges generate an effective impact on the congestion charge of the CNJ? 4 - Did the actions implemented based on the premises of the New Model generate visible effects on the variation of the Union's Active Debt stock? The analysis will be theoretically based on articles and dissertations that also address the issue of innovation in management accounting applied to the public sector. Methodology: The research was developed as a single case study to analyze the impacts of the implementation of the New Model in the PGFN. After reading previous works on the subject, data requests were made via “fala.br”. Through descriptive data analysis and linear regression, the performance of PGFN in collection before and after the implementation of the new model was compared in order to evaluate the effectiveness of the actions of the new model. The impact of such changes on the congestion charge of the judiciary was also evaluated. Finally, based on the study of other cases of default in the world, actions were proposed to increase collection. Results: The results allow us to infer that the prioritization of extrajudicial collection was not only effective in recovering values ​​but, associated with other practices, enhanced the efficiency of collection through the judicial route. The collection increased in the strategies affected by the new model and there was a slight reduction in the congestion rate of the federal justice since the implementation of the new model. Limitations: The biggest limitation of this study is the indirect access to the data. As we do not have direct access to PGFN's systems and databases, some requests were denied or arrived in disagreement with what had been previously sent. There is also the limitation of knowledge of the nomenclatures and internal processes of the PGFN, which can lead us to conclusions from analyzes that do not cover all angles. Social and practical contributions: This dissertation complements the literature on the subject (SOUZA JUNIOR, 2020) by adding new data and detailed analyzes on the impact of the New Model on each of the PGFN collection strategies. The analysis of the results of the PGFN with the new model makes it possible to scale the gains obtained for other prosecutors, thus improving public collection. In addition, we proposed to research good collection practices in other countries of the world in other dissertations in order to contribute with suggestions that further increase government collection. Line of research: Controllership and Public Management.