Convenções processuais em lides tributárias: instrumento de política pública consensual para recuperação do crédito tributário
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2021-12-06
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Universidade Federal de Goiás
Resumo
The study aims to analyze the consensual public policy of active debt collection, with a focus on
Procedural Legal Businesses (NJPs) signed at the federal level, with a view to collecting scientific
evidence on the phenomenon studied. The question that we intend to answer, under the theoretical
understanding of collaborative law and consensuality as a duty of action of good public
administration, is to measure whether consensual action, through the NJPs, generates efficiency for
federal tax collection, with benefits to the taxpayer and the Public Administration, to subsidize
specific regulation of such practice by the State of Goiás. To answer it, consensuality is analyzed in
a theoretical, normative and empirical way. In the first part, we seek to establish the theoretical and
normative paradigms that underlie the dialogic tax collection, running over relevant points, such as
the unavailability of public credit and the slowness of tax executions. Then, empirically, the second
part of the dissertation is intended to map the NJPs signed by the Attorney General of the National
Treasury, indicating descriptive statistical analysis of data and scientific evidence on the use of
procedural conventions in tax matters. The reality of tax consensuality in the State of Goiás is also
analyzed, in order to assess the increase in consensuality, state limitations and opportunities. In this
part, the main impasses related to judicial tax collection and the form of employment of the NJP are
assimilated, in order to verify the effects of consensuality in Tax Law through the specific
mechanism. In the third part, finally, the practical plan of consensual tax collection in the State of
Goiás is evaluated, using the federal experience to support good performance practices at the state
level, through the methodology of ex ante evaluation of public policy. In conclusion, finally, the
problem that motivated the research is resumed, with a view to revisiting the hypotheses tested in
the work and providing practical subsidies to be used by the State Attorney of Goiás in the
institutionalization of procedural conventions in tax matters. It is concluded that specific regulation
by public entities is recommended and the use of procedural conventions needs to be encouraged to
implement the Public Judiciary Policy for the proper resolution of conflicts, contributing to the
reduction in tax litigation and to the increase in the collection of public safes.
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RENNÓ, G. M. Convenções processuais em lides tributárias: instrumento de política pública consensual para recuperação do crédito tributário. 2021. 285 f. Dissertação (Mestrado em Direito e Políticas Públicas) - Universidade Federal de Goiás, Goiânia, 2021.