Vicissitudes na cobrança do crédito tributário e reflexos sobre o aprimoramento do processo executivo fiscal
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Tipo
Dissertação
Data de publicação
2019-04-22
Periódico
Citações (Scopus)
Autores
Duque, Felipe Viana de Araújo
Orientador
Jardim, Eduardo Marcial Ferreira
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Sabbag, Eduardo de Moraes
Jesus, Isabela Bonfá de
Jesus, Isabela Bonfá de
Programa
Direito Político e Econômico
Resumo
The purpose of this dissertation is to study the collection of the tax credit through the fiscal execution procedure, pointing out the vicissitudes of the system of conflict resolution and highlighting the necessary improvements to a fair, rapid and effective collection. It begins by re reading the classical dimension of the concept of taxation, considering the ethical perspective and the fundamental duty to pay taxes, as well as by going through the procedural instruments of the supposed privileged system in the collection of public credits that, in fact, guides to an enormous loss of social efficiency, mainly due to the excess of special installments routinely granted. The necessary improvements are highlighted, highlighting the need for unification and effective cooperation of the acts practiced in the administrative and judicial process, as well as for the fight against excess and disorganized judicial means of defense. It is proposed the viability of the previous administrative request as a condition to fill the interest of action to challenge the tax collection process judicially. The phenomenon of disjudicialization is presented as a paradigm in comparative law so that a rational and fair model of collection of public credits can be prepared. It ends by analyzing the appropriate methods of resolving tax disputes with democratization and citizen participation, notably arbitration and transaction, deepening efficient and strategic methods of extrajudicial collection of public debt, such as the recognition of interim Public administration.
Descrição
Palavras-chave
execução fiscal , sistema de resolução de conflitos tributários , desjudicialicação , eficiência
Assuntos Scopus
Citação
DUQUE, Felipe Viana de Araújo. Vicissitudes na cobrança do crédito tributário e reflexos sobre o aprimoramento do processo executivo fiscal. 2019. 179 f. Dissertação (Mestrado em Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo.