Busca por maior eficiência na execução fiscal: análise do tema nº 1.184 do supremo tribunal federal

Abstract

The inefficiency of Brazilian tax enforcement in satisfying tax credits is a pressing issue that directly affects society and the State's ability to guarantee compliance with tax obligations by taxpayers. As a rule, after registration as an active tax credit debt, the Public Treasury has the power-duty to execute and collect such debt, and it is customary for this collection to be done through autonomous tax enforcement action. However, data and doctrinal articles show that this practice is increasingly losing its strength, failing to fulfill the main purpose of proposing an execution; the satisfaction of the creditor. For this reason, this work sought to identify the causes that influence the inefficiency of tax enforcement action, as well as to thoroughly analyze Theme No. 1,184 of the Federal Supreme Court and its importance for more efficient tax enforcement. The research carried out used the deductive method, as its main guide, with regard to the approach to the problem, qualitative and quantitative research was used, and with regard to procedural methods, documentary and bibliographic research was adopted. In addition, official data and statistics on Brazilian tax enforcement will be considered. From the collection and analysis of this information, more comprehensive hypotheses and conclusions on the topic will be drawn up.