Reconstruindo a execução fiscal: coerência e otimização como pressupostos dos princípios da eficiência e da efetividade

Abstract

This dissertation deals with the efficiency of the constitution and collection of tax credits and proposes a new model for processing of tax executions. For this purpose, public information is used aimed to assess the efficiency of the collection of these public credits. The first chapter presents the comparison between the numbers relevant to the economic, political, and financial crisis which the country is going through and the data related to the massive amount of credits to be received by the Public Power. In the second chapter, the numbers and the diagnosis of the tax execution process are discussed, with the presentation of the deficiencies determined by the Institute of Applied Economic Research (IPEA) and by the National Justice Council (CNJ). In the third chapter, the main proposals for legislative and administrative changes in the recovery proceedings of tax credits are listed. In the fourth chapter, based on the expositions and the presented diagnosis, a new model of judicial processing of tax executions is proposed, based on three practical measures: (i) the prior control of the initial petitions; (ii) the control of other procedural acts; and (iii) the joint processing of tax executions. In the subsequent fifth, sixth and seventh chapters, there is specifically a discussion of each of these three measures set out alongside the respective numbers and examples of concrete cases in which they were applied. In the end, one can conclude that there exists low effectiveness of the recovery process and present proposals to make it more efficient