The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil

• Autor(a) principal: Rosa Vicente, Luciano
• Data de Publicação: 2022
• Outros Autores: Dezan, Sandro Lúcio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Estudos Empíricos em Direito
• Texto Completo: https://reedrevista.org/reed/article/view/722
• topic: disciplinary agreements; impacts; procedural speed.; acordos disciplinares; impactos; celeridade processual

This study aimed to discover the consequences of the Detailed Administrative Term (TCA) and the Conduct Adjustment Term (TAC) in the prescription of warning penalties and in the procedural speed of the Internal Revenue Service of Brazil (Coger-RFB) . The investigation was justified because the Correctional System of the Federal Executive Branch (SisCor) has concentrated efforts to meet the principles of efficiency and reasonable duration of processes, which have procedural speed as a backdrop, so it is necessary to know if its instruments are having the expected effect. In addition, procedural speed is a concern of the Public Administration and society, because to achieve the best justice it is important that it is not late. The research was applied, descriptive, explanatory, quantitative, qualitative and empirical, with the fruits collected in the vine of the "Correction in Data Panel" of the CGU, in the "Performance Reports" of the Coger-RFB, in the regency standardization, in the jurisprudence, in doctrine and in consultations with public bodies. It was concluded that the TCA and the TAC did not positively impact the procedural speed of the Coger-RFB, because after their arrivals, the procedural duration increased significantly. It was also concluded that the introduction of these instruments through an administrative act is not legally adequate, requiring a legislative change for this purpose.