Execução fiscal administrativa: instrumento de concretização do princípio da eficiência

Abstract

Tax enforcement, as currently regulated, does not reach the end it is proposed for, failing to collect a significant percentage of public revenues, which could be destined for the implementation of social programs and public policies, but also contributes greatly to a provision unproductive, costly, inefficient and time-consuming jurisdiction. Courts’ overload as a cause of its slowness and inefficient judicial provision is one of those rare national consensus. In this context, tax enforcement has proven to be courts’ overload main factor. This research proposes to analyze data collected by official bodies, which allow the evolution of the paradigms until then adopted in Brazil for the coercive collection of its Farm credits. It is proposed to study the fiscal execution developed in the administrative route as an extrajudicial mean to avoid overcrowding caseload and, simultaneously, guarantee efficiency in the collection of public credits, offering solutions proposals for the main bottlenecks found in the tax enforcement process, through legislative adaptation to PL n. 5,080 / 2009 pending at the National Congress.