Controle da Dívida Ativa: um estudo sob a ótica da Gestão Municipal e do Poder Judiciário

Abstract

The Municipal Debt is considered an important claim to the public entities and is originated mainly from the non-payment of taxes on behalf of taxpayers. The inscription in active debt means the consolidation of both tributary debt and non-tributary debts and represents the public entity rights to receive the debt. This study aims to contribute to the Active Debt control improvement , focusing on the participation of the Municipal Executive and the Judiciary in order to improve the recovery of these incomes. The methodology employed was qualitative research involving municipalities in the State of Rio de Janeiro through the combination of bibliographical, documental and field research. In order to evaluate the acceptance of procedures that can improve the control management over the active debt to maximize the collection of public revenues - both in the administrative and judiciary phases - surveys were passed along the people related to the object of this study such as municipal prosecutors, private collecting credit companies, judiciary servers who work directly with the recovery of active debt, taxpayers who are in debt to the Treasury and the Internal Public Revenues Control Coordination (TCE / RJ). The data analyzed prove that studies on the active debt are necessary due to a wide range of factors such as the absence of stricter laws on such credits recovery, the impunity on taxpayers that do not comply with their obligations, public managers who do not efficiently charge these credits, the judiciary failures occasioned by the adoption of a bureaucratic administration model which is responsible for delays in the collection of these active debts in the judicial phases, the lack of punishment to those public managers that cause economic losses to the public body and, especially, the political factors. Finally, it can be concluded that in the short term the Judiciary should use through its external control the Law of Administrative Misconduct (Lei da Improbidade Administrativa) which has even more importance with the rise of the Law of Clean Card (Lei da Ficha Limpa) to compel public officials in the achievement of better active debt management control. And, in the medium and long term, the establishment of laws that determine the creation of municipal bodies to work exclusively with the control of public revenues in particular with the recovery of the active debt which also contributes for a better management of municipal revenues and for a Brazilian Public Administration cultural change that much emphasis the public expenditure control and little returns to the public revenue management.