The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Estudos Empíricos em Direito |
Texto Completo: | https://reedrevista.org/reed/article/view/722 |
Resumo: | 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. |
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The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of BrazilO impacto dos acordos na prescrição das advertências e na celeridade processual da Corregedoria da Receita Federal do Brasildisciplinary agreements; impacts; procedural speed.acordos disciplinares; impactos; celeridade processualThis 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.Este estudo teve como objetivo descobrir quais os reflexos do Termo Circunstanciado Administrativo (TCA) e do Termo de Ajustamento de Conduta (TAC) na prescrição das penalidades de advertência e na celeridade processual da Corregedoria da Receita Federal do Brasil (Coger-RFB). A investigação justificou-se porque o Sistema Correcional do Poder Executivo Federal (SisCor) tem concentrado esforços para atender aos princípios da eficiência e da razoável duração dos processos, que tem como pano de fundo a celeridade processual, por isso é necessário saber se seus instrumentos estão surtindo o efeito esperado. Além disso, a celeridade processual é uma preocupação da Administração Pública e da sociedade, pois para concretizar a melhor justiça é importante que ela não tarde. A pesquisa foi aplicada, descritiva, explicativa, quantitativa, qualitativa e empírica, com os frutos colhidos na videira do “Painel Correição em Dados” da CGU, nos “Relatórios de Desempenho” da Coger-RFB, na normatização de regência, na jurisprudência, na doutrina e em consultas a órgãos públicos. Concluiu-se que o TCA e o TAC não impactaram positivamente na celeridade processual da Coger-RFB, porque depois das suas chegadas o tempo de duração processual aumentou significativamente. Concluiu-se, também, que a introdução desses instrumentos por meio de ato administrativo não é juridicamente adequada, necessitando-se de alteração legislativa para esse fim.Rede de Estudos Empíricos em Direito2022-12-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://reedrevista.org/reed/article/view/72210.19092/reed.v9.722Brazilian Journal of Empirical Legal Studies; Vol. 9 (2022): Revista de Estudos Empíricos em Direito; 1-29Revista de Estudos Empíricos em Direito; v. 9 (2022): Revista de Estudos Empíricos em Direito; 1-292319-081710.19092/reed.v9reponame:Revista de Estudos Empíricos em Direitoinstname:Rede de Pesquisa Empírica em Direito (REED)instacron:RPEDporhttps://reedrevista.org/reed/article/view/722/416Copyright (c) 2022 Revista de Estudos Empíricos em Direitohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessRosa Vicente, LucianoDezan, Sandro Lúcio2023-04-04T15:11:03Zoai:ojs.emnuvens.com.br:article/722Revistahttps://reedrevista.org/reedONGhttps://reedrevista.org/reed/oaimvchein@gmail.com||reed.revista@gmail.com2319-08172319-0817opendoar:2023-04-04T15:11:03Revista de Estudos Empíricos em Direito - Rede de Pesquisa Empírica em Direito (REED)false |
dc.title.none.fl_str_mv |
The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil O impacto dos acordos na prescrição das advertências e na celeridade processual da Corregedoria da Receita Federal do Brasil |
title |
The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil |
spellingShingle |
The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil Rosa Vicente, Luciano disciplinary agreements; impacts; procedural speed. acordos disciplinares; impactos; celeridade processual |
title_short |
The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil |
title_full |
The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil |
title_fullStr |
The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil |
title_full_unstemmed |
The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil |
title_sort |
The impact of agreements on prescription of warnings and procedural speed of the internal revenue service of Brazil |
author |
Rosa Vicente, Luciano |
author_facet |
Rosa Vicente, Luciano Dezan, Sandro Lúcio |
author_role |
author |
author2 |
Dezan, Sandro Lúcio |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Rosa Vicente, Luciano Dezan, Sandro Lúcio |
dc.subject.por.fl_str_mv |
disciplinary agreements; impacts; procedural speed. acordos disciplinares; impactos; celeridade processual |
topic |
disciplinary agreements; impacts; procedural speed. acordos disciplinares; impactos; celeridade processual |
description |
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. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-12-27 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://reedrevista.org/reed/article/view/722 10.19092/reed.v9.722 |
url |
https://reedrevista.org/reed/article/view/722 |
identifier_str_mv |
10.19092/reed.v9.722 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://reedrevista.org/reed/article/view/722/416 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista de Estudos Empíricos em Direito https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista de Estudos Empíricos em Direito https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Rede de Estudos Empíricos em Direito |
publisher.none.fl_str_mv |
Rede de Estudos Empíricos em Direito |
dc.source.none.fl_str_mv |
Brazilian Journal of Empirical Legal Studies; Vol. 9 (2022): Revista de Estudos Empíricos em Direito; 1-29 Revista de Estudos Empíricos em Direito; v. 9 (2022): Revista de Estudos Empíricos em Direito; 1-29 2319-0817 10.19092/reed.v9 reponame:Revista de Estudos Empíricos em Direito instname:Rede de Pesquisa Empírica em Direito (REED) instacron:RPED |
instname_str |
Rede de Pesquisa Empírica em Direito (REED) |
instacron_str |
RPED |
institution |
RPED |
reponame_str |
Revista de Estudos Empíricos em Direito |
collection |
Revista de Estudos Empíricos em Direito |
repository.name.fl_str_mv |
Revista de Estudos Empíricos em Direito - Rede de Pesquisa Empírica em Direito (REED) |
repository.mail.fl_str_mv |
mvchein@gmail.com||reed.revista@gmail.com |
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1799138702538047488 |