Do estado arrecadador ao estado garantidor: da recuperação de créditos da dívida ativa à efetivação de direitos fundamentais.

Abstract

The State's mission is to promote social well-being, backed by the supremacy of the public interest, so that its governed can live in harmony. The basis of this harmony arises from the balance between rights and duties, which must exist both on the part of citizens and the State. The duality of rights and duties is a dilemma that governs various social and legal relationships; based on this, this research studies the correlation between the realization of fundamental rights and the duty to pay taxes or the duty to contribute, so that these rights can be made effective. The scope of this work is to analyze the efficiency and effectiveness of Tax Enforcement and other non-judicial means of recovery of credits registered in Active Debt, credits that can be used for the realization of fundamental rights of the citizen, thus making up the cycle of rights and duties of the relationship between State and citizen. It analyzes possible shortcomings in tax enforcement procedures and studies the feasibility of means of “dejudicialization” for collecting the Active Debt, together with the analysis of data collected by public bodies on the subject. For that, it brings a doctrinal and constitutional ballast When dealing with Brazilian federalism and the fundamental rights and duties of citizens; studies the Active Debt and some institutes of Financial-Tax Law; and focuses on the means of “unjudicializing” the collection of Active Debt, as possibilities for more efficient recovery of credits registered in Active Debt.