Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário

Detalhes bibliográficos
Autor(a) principal: Rakauskas, Sérgio Ricardo Caires
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da Uninove
Texto Completo: http://bibliotecatede.uninove.br/handle/tede/1249
Resumo: The work presented deepens the search for better fiscal management in Brazil, especially regarding aspects of tax enforcement carried out exclusively by the judiciary. It is not today that the exclusive system of tax collection through the judiciary is questioned, that because the statistics and scientific analysis conducted by the National Council of Justice, began to highlight the alarming figures about the accumulation of tax enforcement proceedings, in particular his horrifying scale and its low degree of effectiveness. In this sense, the search for methods and ideas that can trigger an improvement in tax collection, will always be a constant by scholars in the field. The aim in this paper is an analysis of the Brazilian tax foreclosures, especially within the Union (in order to be empirical work on the case of the Union of tax enforcement already done and because the two bills studied is applied to the federal level) on three fundamental aspects for better understanding of the theme. Under the ideological aspect refers to the study of Economic Analysis of Law School (Chicago School) that aims to respond to efficientism and pragmatism proposed by the economic analysis of law can be brought into use as a method of thought to the execution of processes tax in Brazil. For it seeks to make a detailed analysis of comparative law and other sources (practices carried out in the Brazilian law and bills that promote this revitalization of the Brazilian tax enforcement) in order to find viable alternatives to changing storage paradigm tax that is now almost exclusively judicial. Under the legal aspect we check if the jurisdiction of booking is object that promotes the exclusive competence of the judiciary to carry out tax foreclosures. Be tackled in the second chapter of this work is the jurisdiction of reserves makes the procedure of tax enforcement is under the exclusive mantle of the judiciary and there is a possibility of this procedure in its entirety or at least in part, is promoted by the Executive Branch under the attribute self-execution administrative. Responding to this first premise this study aims to verify the legality and what manner consistent with the principle of reasonableness so there is the alternative charge of tax executives through the protest of outstanding debt certificates by the Treasury in extrajudicial registry offices. To verify some obstacles in this alternative form of collection, deepens the study in a case which can properly perform a management of this collection dividing those to be charged by the judiciary in a traditional way and others who should be charged for extrajudicial registry offices through the cartographic protests. Reflecting on all this context studied, tried to suggest a scope of this practical model searched for nationwide It is thus contributing to, at least, for this alternative, reduce the number of cases resulting from this particular branch of law. By last, under the procedural aspect, seeks to analyze how best to remote from judiciary. Meets this point promote an analysis of the bills that are intended to achieve the tax collection under the administrative scope, taking in large part, the tax execution procedure within the remit of the Judiciary. Given this context, are sought-ideas, methods and systems that can hold a reinvigoration of the Brazilian tax foreclosures. Among the most consistent ideas with this revitalization is the one that proposes to examine in this study, namely, the bill establishing the Tax Transaction as an alternative method of conflict resolution and better tax enforcement management and the Bill establishing the administrative implementation of the outstanding debt of the federated entities. The research method used was the hypothetical-deductive, in analyzing the legal literature.
id NOVE_3b51abd45e66bd6158f2da96242544a0
oai_identifier_str oai:localhost:tede/1249
network_acronym_str NOVE
network_name_str Biblioteca Digital de Teses e Dissertações da Uninove
repository_id_str
spelling Lucca, Newton dehttp://lattes.cnpq.br/1501178944339003Lucca, Newton dehttp://lattes.cnpq.br/1501178944339003Balera, Wagnerhttp://lattes.cnpq.br/6096152327715163Meyer- Pflug, Samantha Ribeirohttp://lattes.cnpq.br/4568093820920860http://lattes.cnpq.br/4160078748723115Rakauskas, Sérgio Ricardo Caires2016-05-13T18:36:02Z2016-02-15Rakauskas, Sérgio Ricardo Caires. Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário. 2016. 98 f. Dissertação( Mestrado em Direito) - Universidade Nove de Julho, São Paulo .http://bibliotecatede.uninove.br/handle/tede/1249The work presented deepens the search for better fiscal management in Brazil, especially regarding aspects of tax enforcement carried out exclusively by the judiciary. It is not today that the exclusive system of tax collection through the judiciary is questioned, that because the statistics and scientific analysis conducted by the National Council of Justice, began to highlight the alarming figures about the accumulation of tax enforcement proceedings, in particular his horrifying scale and its low degree of effectiveness. In this sense, the search for methods and ideas that can trigger an improvement in tax collection, will always be a constant by scholars in the field. The aim in this paper is an analysis of the Brazilian tax foreclosures, especially within the Union (in order to be empirical work on the case of the Union of tax enforcement already done and because the two bills studied is applied to the federal level) on three fundamental aspects for better understanding of the theme. Under the ideological aspect refers to the study of Economic Analysis of Law School (Chicago School) that aims to respond to efficientism and pragmatism proposed by the economic analysis of law can be brought into use as a method of thought to the execution of processes tax in Brazil. For it seeks to make a detailed analysis of comparative law and other sources (practices carried out in the Brazilian law and bills that promote this revitalization of the Brazilian tax enforcement) in order to find viable alternatives to changing storage paradigm tax that is now almost exclusively judicial. Under the legal aspect we check if the jurisdiction of booking is object that promotes the exclusive competence of the judiciary to carry out tax foreclosures. Be tackled in the second chapter of this work is the jurisdiction of reserves makes the procedure of tax enforcement is under the exclusive mantle of the judiciary and there is a possibility of this procedure in its entirety or at least in part, is promoted by the Executive Branch under the attribute self-execution administrative. Responding to this first premise this study aims to verify the legality and what manner consistent with the principle of reasonableness so there is the alternative charge of tax executives through the protest of outstanding debt certificates by the Treasury in extrajudicial registry offices. To verify some obstacles in this alternative form of collection, deepens the study in a case which can properly perform a management of this collection dividing those to be charged by the judiciary in a traditional way and others who should be charged for extrajudicial registry offices through the cartographic protests. Reflecting on all this context studied, tried to suggest a scope of this practical model searched for nationwide It is thus contributing to, at least, for this alternative, reduce the number of cases resulting from this particular branch of law. By last, under the procedural aspect, seeks to analyze how best to remote from judiciary. Meets this point promote an analysis of the bills that are intended to achieve the tax collection under the administrative scope, taking in large part, the tax execution procedure within the remit of the Judiciary. Given this context, are sought-ideas, methods and systems that can hold a reinvigoration of the Brazilian tax foreclosures. Among the most consistent ideas with this revitalization is the one that proposes to examine in this study, namely, the bill establishing the Tax Transaction as an alternative method of conflict resolution and better tax enforcement management and the Bill establishing the administrative implementation of the outstanding debt of the federated entities. The research method used was the hypothetical-deductive, in analyzing the legal literature.A obra apresentada aprofunda a busca de uma melhor gestão fiscal no Brasil, especialmente no tocante aos aspectos da execução fiscal realizada exclusivamente pelo Poder Judiciário. Não é de hoje que o sistema exclusivo de arrecadação fiscal por intermédio do Poder Judiciário é questionado, isso porque com as análises estatísticas e científicas realizadas pelo Conselho Nacional de Justiça, começaram a se evidenciar os números alarmantes quanto ao acúmulo de processos de execução fiscal, especialmente pelo seu assustador volume e pelo seu baixo grau de efetividade. Neste sentido, a procura por metodologias e ideias que possam desencadear numa melhora da execução fiscal, sempre será uma constante pelos estudiosos da área. O que se pretende neste trabalho será uma análise das execuções fiscais brasileiras, sobretudo no âmbito da União (tendo em vista haver trabalhos empíricos sobre o caso da execução fiscal da União já realizados e porque os dois projetos de lei estudados são de aplicação ao âmbito federal) sobre três aspectos fundamentais para melhor entendimento do tema. Sob o aspecto ideológico remete-se ao estudo da Escola da Análise Econômica do Direito (Escola de Chicago) que pretende responder se o eficientismo e pragmatismo propostos pela análise econômica do direito podem ser trazidos para serem utilizados como metodologia de pensamento para os processos de execuções fiscais no Brasil. Para isso procura-se fazer uma análise pormenorizada do direito comparado e de outras fontes (práticas realizadas no direito brasileiro e de projetos de lei que promovam esta revitalização da execução fiscal brasileira) a fim de se encontrar alternativas viáveis para a mudança de paradigma da arrecadação tributária que hoje é quase que exclusivamente judicial. Sob o aspecto jurídico verificaremos se a reserva de jurisdição é objeto que promove a exclusividade da competência do Poder Judiciário para a realização das execuções fiscais. Cumpre responder no segundo capítulo desta obra se a reserva de jurisdição faz com que o procedimento de execuções fiscais fique sob o manto exclusivo do Poder Judiciário ou há possibilidade deste procedimento em sua totalidade ou, ao menos em parte, seja promovida pelo Poder Executivo sob o atributo da autoexecutoriedade administrativa. Respondendo a esta primeira premissa o presente estudo busca verificar a legalidade e qual a forma compatível com o princípio da razoabilidade para que haja a cobrança alternativa dos executivos fiscais por intermédio do protesto das certidões de dívida ativa pela Fazenda Pública nos cartórios extrajudiciais. Ao verificar alguns empecilhos nesta forma alternativa de cobrança, aprofunda-se o estudo em um caso prático que corretamente consegue realizar uma gestão desta cobrança dividindo aqueles que devem ser cobrados pelo Poder Judiciário de forma tradicional e outros que devem ser cobrados pelos cartórios extrajudiciais por intermédio dos protestos cartorários. Ao refletir em todo este contexto estudado, procurou-se sugerir uma abrangência deste modelo prático pesquisado para o âmbito nacional contribuindo-se, assim, para, ao menos, por esta alternativa, reduzir o número de processos decorrentes deste específico ramo do direito. Por derradeiro, sob o aspecto procedimental, procura-se analisar qual a melhor forma de promover esta desjudicialização. Cumpre neste ponto promover uma análise sobre os projetos de lei que visam realizar a execução fiscal sob o âmbito administrativo, retirando, em grande parte, o procedimento de execução fiscal do âmbito de competência do Poder Judiciário. Diante deste contexto, buscam-se ideias, metodologias e sistemas que possam realizar um revigoramento das execuções fiscais brasileiras. Dentre as ideias mais condizentes com esta revitalização está aquela que se propõe a analisar no presente estudo, qual seja, o Projeto de Lei que institui a Transação Tributária como método alternativo de solução de conflito e de melhor gestão de execução fiscal e o Projeto de Lei que institui a execução administrativa da dívida ativa dos entes federados. O método de pesquisa utilizado foi o hipotético-dedutivo, em analise à literatura jurídica.Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-05-13T18:36:02Z No. of bitstreams: 1 Sergio Ricardo Caires Rakauskas.pdf: 1310337 bytes, checksum: c70fb12dc7a5a334f24075283d14c6ba (MD5)Made available in DSpace on 2016-05-13T18:36:02Z (GMT). No. of bitstreams: 1 Sergio Ricardo Caires Rakauskas.pdf: 1310337 bytes, checksum: c70fb12dc7a5a334f24075283d14c6ba (MD5) Previous issue date: 2016-02-15application/pdfporUniversidade Nove de JulhoPrograma de Pós-Graduação em DireitoUNINOVEBrasilDireitoExecução fiscaldesjudicializaçãogestão tributáriaExecution taxremote from judiciarytax managementCIENCIAS SOCIAIS APLICADAS::DIREITODesjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciárioinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-7277407233034425144600info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da Uninoveinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEORIGINALSergio Ricardo Caires Rakauskas.pdfSergio Ricardo Caires Rakauskas.pdfapplication/pdf1310337http://localhost:8080/tede/bitstream/tede/1249/2/Sergio+Ricardo+Caires+Rakauskas.pdfc70fb12dc7a5a334f24075283d14c6baMD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://localhost:8080/tede/bitstream/tede/1249/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede/12492021-10-06 11:43:43.826oai:localhost: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Biblioteca Digital de Teses e Dissertaçõeshttp://bibliotecatede.uninove.br/PRIhttp://bibliotecatede.uninove.br/oai/requestbibliotecatede@uninove.br||bibliotecatede@uninove.bropendoar:2021-10-06T14:43:43Biblioteca Digital de Teses e Dissertações da Uninove - Universidade Nove de Julho (UNINOVE)false
dc.title.por.fl_str_mv Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário
title Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário
spellingShingle Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário
Rakauskas, Sérgio Ricardo Caires
Execução fiscal
desjudicialização
gestão tributária
Execution tax
remote from judiciary
tax management
CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário
title_full Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário
title_fullStr Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário
title_full_unstemmed Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário
title_sort Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário
author Rakauskas, Sérgio Ricardo Caires
author_facet Rakauskas, Sérgio Ricardo Caires
author_role author
dc.contributor.advisor1.fl_str_mv Lucca, Newton de
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/1501178944339003
dc.contributor.referee1.fl_str_mv Lucca, Newton de
dc.contributor.referee1Lattes.fl_str_mv http://lattes.cnpq.br/1501178944339003
dc.contributor.referee2.fl_str_mv Balera, Wagner
dc.contributor.referee2Lattes.fl_str_mv http://lattes.cnpq.br/6096152327715163
dc.contributor.referee3.fl_str_mv Meyer- Pflug, Samantha Ribeiro
dc.contributor.referee3Lattes.fl_str_mv http://lattes.cnpq.br/4568093820920860
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/4160078748723115
dc.contributor.author.fl_str_mv Rakauskas, Sérgio Ricardo Caires
contributor_str_mv Lucca, Newton de
Lucca, Newton de
Balera, Wagner
Meyer- Pflug, Samantha Ribeiro
dc.subject.por.fl_str_mv Execução fiscal
desjudicialização
gestão tributária
topic Execução fiscal
desjudicialização
gestão tributária
Execution tax
remote from judiciary
tax management
CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Execution tax
remote from judiciary
tax management
dc.subject.cnpq.fl_str_mv CIENCIAS SOCIAIS APLICADAS::DIREITO
description The work presented deepens the search for better fiscal management in Brazil, especially regarding aspects of tax enforcement carried out exclusively by the judiciary. It is not today that the exclusive system of tax collection through the judiciary is questioned, that because the statistics and scientific analysis conducted by the National Council of Justice, began to highlight the alarming figures about the accumulation of tax enforcement proceedings, in particular his horrifying scale and its low degree of effectiveness. In this sense, the search for methods and ideas that can trigger an improvement in tax collection, will always be a constant by scholars in the field. The aim in this paper is an analysis of the Brazilian tax foreclosures, especially within the Union (in order to be empirical work on the case of the Union of tax enforcement already done and because the two bills studied is applied to the federal level) on three fundamental aspects for better understanding of the theme. Under the ideological aspect refers to the study of Economic Analysis of Law School (Chicago School) that aims to respond to efficientism and pragmatism proposed by the economic analysis of law can be brought into use as a method of thought to the execution of processes tax in Brazil. For it seeks to make a detailed analysis of comparative law and other sources (practices carried out in the Brazilian law and bills that promote this revitalization of the Brazilian tax enforcement) in order to find viable alternatives to changing storage paradigm tax that is now almost exclusively judicial. Under the legal aspect we check if the jurisdiction of booking is object that promotes the exclusive competence of the judiciary to carry out tax foreclosures. Be tackled in the second chapter of this work is the jurisdiction of reserves makes the procedure of tax enforcement is under the exclusive mantle of the judiciary and there is a possibility of this procedure in its entirety or at least in part, is promoted by the Executive Branch under the attribute self-execution administrative. Responding to this first premise this study aims to verify the legality and what manner consistent with the principle of reasonableness so there is the alternative charge of tax executives through the protest of outstanding debt certificates by the Treasury in extrajudicial registry offices. To verify some obstacles in this alternative form of collection, deepens the study in a case which can properly perform a management of this collection dividing those to be charged by the judiciary in a traditional way and others who should be charged for extrajudicial registry offices through the cartographic protests. Reflecting on all this context studied, tried to suggest a scope of this practical model searched for nationwide It is thus contributing to, at least, for this alternative, reduce the number of cases resulting from this particular branch of law. By last, under the procedural aspect, seeks to analyze how best to remote from judiciary. Meets this point promote an analysis of the bills that are intended to achieve the tax collection under the administrative scope, taking in large part, the tax execution procedure within the remit of the Judiciary. Given this context, are sought-ideas, methods and systems that can hold a reinvigoration of the Brazilian tax foreclosures. Among the most consistent ideas with this revitalization is the one that proposes to examine in this study, namely, the bill establishing the Tax Transaction as an alternative method of conflict resolution and better tax enforcement management and the Bill establishing the administrative implementation of the outstanding debt of the federated entities. The research method used was the hypothetical-deductive, in analyzing the legal literature.
publishDate 2016
dc.date.accessioned.fl_str_mv 2016-05-13T18:36:02Z
dc.date.issued.fl_str_mv 2016-02-15
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.citation.fl_str_mv Rakauskas, Sérgio Ricardo Caires. Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário. 2016. 98 f. Dissertação( Mestrado em Direito) - Universidade Nove de Julho, São Paulo .
dc.identifier.uri.fl_str_mv http://bibliotecatede.uninove.br/handle/tede/1249
identifier_str_mv Rakauskas, Sérgio Ricardo Caires. Desjudicialização da execução fiscal e eficiência na gestão econômico-tributária: novos paradigmas para o poder judiciário. 2016. 98 f. Dissertação( Mestrado em Direito) - Universidade Nove de Julho, São Paulo .
url http://bibliotecatede.uninove.br/handle/tede/1249
dc.language.iso.fl_str_mv por
language por
dc.relation.cnpq.fl_str_mv -7277407233034425144
dc.relation.confidence.fl_str_mv 600
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Nove de Julho
dc.publisher.program.fl_str_mv Programa de Pós-Graduação em Direito
dc.publisher.initials.fl_str_mv UNINOVE
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Direito
publisher.none.fl_str_mv Universidade Nove de Julho
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da Uninove
instname:Universidade Nove de Julho (UNINOVE)
instacron:UNINOVE
instname_str Universidade Nove de Julho (UNINOVE)
instacron_str UNINOVE
institution UNINOVE
reponame_str Biblioteca Digital de Teses e Dissertações da Uninove
collection Biblioteca Digital de Teses e Dissertações da Uninove
bitstream.url.fl_str_mv http://localhost:8080/tede/bitstream/tede/1249/2/Sergio+Ricardo+Caires+Rakauskas.pdf
http://localhost:8080/tede/bitstream/tede/1249/1/license.txt
bitstream.checksum.fl_str_mv c70fb12dc7a5a334f24075283d14c6ba
bd3efa91386c1718a7f26a329fdcb468
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
repository.name.fl_str_mv Biblioteca Digital de Teses e Dissertações da Uninove - Universidade Nove de Julho (UNINOVE)
repository.mail.fl_str_mv bibliotecatede@uninove.br||bibliotecatede@uninove.br
_version_ 1811016868181311488