2021-01-082021-01-082021-01-082021-12-14https://ri.ucsal.br/handle/prefix/2839It 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.Acesso AbertoExecução fiscalTributosObrigação jurídico tributáriaCrédito tributárioMeios alternativos de resolução de conflitos fiscaisFiscal executionTributeTax legal obligationTax credit Alternative means of resolving fiscal conflictsTrabalho de Conclusão de CursoCiências Sociais AplicadasDireito