A ineficiência da ação de execução fiscal e possíveis meios de desjudicialização

Abstract

The tax enforcement action is the means of collection of the Active Debt of the Union, the States, the Federal District, the Municipalities and their respective municipalities. However, the rite used by such action has been shown to be inefficient for the collection of credits due to the tax authorities. Given this context, this work is justified in that it will address the importance of disrupting the collection of tax credits. The theoretical framework used was neoconstitutionalism, inasmuch as the current Constitution aims at the effectuation of fair and efficient taxation so that sufficient financial resources are raised for the realization of rights. The methodology used was bibliographic and documentary, as well as critical-dialectic. The result obtained was that the tax enforcement action does not succeed in collecting all the credits due to the tax authorities, so it is necessary a reformulation of the Tax Execution Law to implement the dejudicialization of the collection.