Programas especiais de parcelamento de impostos: benéficos para empresas e entes públicos - 2019 a 2022

Abstract

Default in tax payments owed to public and private legal entities in the public treasury negatively impacts the collection of resources expected to meet citizen demands for basic services within the competence of government bodies. Aiming to resolve this situation, the government approved “special tax installment programs” increasing the collection of public resources to improve the quality of services provided to the population. Aiming to identify the benefits and effectiveness of special installment programs in tax collection, this monographic study defines the general objective of understanding how special installment programs impact the increase in tax collection. Based on the analysis of legislation and available bibliography, we will analyze the process of extrajudicial tax collection, seeking to understand the benefits that the installment of tax credit provides for the development and growth of private companies, and a better provision of services to the population through public entities. The research concluded that, despite the recurrence of misuse of some special installment programs, it was shown to be important for the resource collection process, as an alternative means of guaranteeing payment by small and medium-sized entrepreneurs and public administration bodies, with difficulties in resolving their tax outstanding issues.