O problema da execução fiscal brasileira: uma análise do modelo atual, seus custos e a (im)possibilidade de outros meios para a realização do crédito

Abstract

We know that without the revenues from taxes, the public machine cannot fulfill the constitutional goals. The present work aims to analyze the Brazilian tax execution system, dealing with its costs for the public authorities, which is borne by the taxpayer. The Brazilian Judiciary is annually bombarded by the filing of tax executions, a practice that resulted in the formation of a large collection of this kind of demands. The impact caused in the judiciary by these demands is felt in many aspects, mainly in the time taken to resolve the demands. Such executions require constancy of human resources, practice of typically litigious activities and an expenditure of time on the part of the Public Administration. It is intended to demonstrate that the social cost is high, and that despite the Brazilian Tax Enforcement Law (Law n. 6.830/1980) encouraging litigation, alternative measures can be taken that escape the so-called culture of litigation, measures which are already being implemented, making the execution faster and less costly to public accounts.