Execução fiscal: análise dos reflexos do atual modelo brasileiro na satisfação do crédito tributário
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Date
2021-12-14
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Universidade Católica do Salvador
Abstract
It is given that, in any economy, resources are scarce to meet needs that are always unlimited.
In Brazil it is no different, in order to fulfill its function of providing and maintaining services
of interest to society, it is necessary to collect taxes, which gives rise to the obligatory legal
tax relationship between the State or the Tax Authorities and taxpayers or tax officials. It
happens that, this relationship is not always peaceful, in many cases, it can result in conflicts
that occur both administratively and judicially. Research on the matter has proven that tax
disputes are the most prevalent in our forums and courts. In this way, they will overload the
judiciary making it slow and inefficient, which goes against the fundamental guarantees
provided for by the Federal Constitution. Furthermore, they will generate legal insecurity,
which will compromise the business environment and harm the attraction of new investments,
bringing losses to all those involved, whether to the State, taxpayers, the judiciary and society.
In this sense, it is important to emphasize that this course conclusion work will deal with
fiscal execution, with a bibliographic review on the subject, in addition to a careful analysis of
the effects of the current Brazilian model on the satisfaction of tax credit seeking possible
alternatives to be used as a means of reducing the high rates of tax litigation in the
performance of the Public Treasury, in order to optimize tax collection and, consequently,
stimulate the economy and development of the country, in order to favor collective interests.
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Keywords
Execução fiscal, Tributos, Obrigação jurídico tributária, Crédito tributário, Meios alternativos de resolução de conflitos fiscais, Fiscal execution, Tribute, Tax legal obligation, Tax credit Alternative means of resolving fiscal conflicts