A compensação de precatórios como instrumento de regularização da dívida pública estadual: análise jurídica e financeira à luz do regime de pagamento de precatórios no estado do Rio Grande do Norte

Abstract

This study conducts a legal analysis of the compensation of precatórios as a legal and financial instrument for the regularization of the public debt of the State of Rio Grande do Norte. Precatórios, provided for in Article 100 of the Federal Constitution, represent public debts judicially recognized, but their execution faces obstacles due to the fiscal crisis and budgetary constraints. In this context, compensation emerges as an alternative to reduce the backlog of precatórios while enabling creditors to settle tax and non-tax debts with the State. The research seeks to understand the legal and financial feasibility of this practice, assessing its effects on revenue collection, fiscal management, and the balance of public accounts. The study is justified by the relevance of the topic to state public administration, given the accumulation of precatórios and the need for innovative solutions. Furthermore, it aims to verify the compatibility of compensation with current legislation, the jurisprudence of the Federal Supreme Court (STF), and constitutional principles, as well as to analyze the practical impacts of State Law n. 12.145/2025, which regulates the measure in Rio Grande do Norte. The methodology adopts a qualitative, exploratory, and descriptive approach, based on bibliographical research (doctrine, articles, theses) and documentary research (legislation, jurisprudence, financial reports). The objective is to provide a critical reflection on the benefits and challenges of compensation, contributing to the formulation of more efficient and sustainable fiscal public policies.