Análise do perfil das execuções fiscais arquivadas do Município de Goiânia (2019 a 2022)

Abstract

This study analyzes, from an empirical and descriptive-exploratory perspective, the tax enforcement proceedings definitively closed in the 1st Court of the Municipal Treasury of Goiânia between 2019 and 2022, aiming to understand their profile, effectiveness, and cost-benefit. The sample was randomly and proportionally selected by year, allowing for representative inferences. The research is grounded in the theoretical framework of Law & Economics, with emphasis on judicial process rationalization, allocative efficiency, and opportunity cost, incorporating concepts such as utility, efficiency, and resource scarcity. It also engages with national empirical studies, particularly the methodology proposed by the Institute for Applied Economic Research (IPEA, 2011) for measuring the cost of tax enforcement proceedings, and considers recent normative and jurisprudential developments, such as CNJ Resolution No. 547/2024 and the Supreme Federal Court’s decision in Theme 1.184. The findings show that most enforcement actions involve low-value debts, with cases under R$ 10,000 prevailing, especially related to property tax (IPTU), service tax (ISS), fees, and fines. The average processing time was approximately 7 years and 10 months, with a low credit recovery rate and few effective seizures. Termination due to low claim value and payment are the main reasons for case closure. The study concludes that indiscriminate filing of tax enforcement actions generates high procedural costs with minimal financial return, recommending the adoption of selective filing criteria, strengthening of extrajudicial collection methods, and the use of predictive analytics to optimize the collection of outstanding public debts