Execu????es fiscais: uma an??lise cr??tica

• Autor(a) principal: Mendon??a, Paulo Bernardes Hon??rio de
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
• Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2707
• topic: Efici??ncia; Arrecada????o; Execu????o fiscal; Tax foreclosure; Efficiency; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This research aimed to analyze the purpose of the procedure and the recoverability of Tax Foreclosures in Brazil under a critical Marxist ideological analysis, as well as to stimulate discussion to demonstrate that the adjustment of the collection and collection mechanisms may bring greater efficiency in the collection itself. Resuming the ways to improve tax collection and achieve social justice undoes the idea of tax collection at all costs and the pursuit of tax evasion at any price. It is not intended in this paper an exhaustive study of Marx's thoughts. The present research is restricted to the thought espoused in ???German ideology???, insofar as in the legal field the ideological sense of maintaining social conditions of exploitation prevails since it is the product of the economically dominant classes and of these classes reproduces the ideas. Therefore, the idea of the present work is the proposal to rediscuss the theme and make a critical analysis of the current tax execution process, based on the concepts of ideology and data on the stock of public debt. Still, it can be seen that the congestion of tax foreclosures would be revisited and may lead to greater efficiency and effectiveness of collection. In the context of social justice, the aim is to understand the true purpose of Tax Enforcement and to make the State's duty to collect taxes compatible. Moreover, from a reading of the numbers of the National Council of Justice and the Institute of Economic and Applied Research, one can see the resistance to the payment of large debtors and the denaturation of tax foreclosure by waiving the collection of "small debtors".