Execu????es fiscais: uma an??lise cr??tica
Autor(a) principal: | |
---|---|
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 |
Resumo: | 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". |
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Falc??o, Maurin Almeidahttp://lattes.cnpq.br/0316639131623918http://lattes.cnpq.br/9287205496948991Mendon??a, Paulo Bernardes Hon??rio de2020-03-05T16:37:08Z2019-11-01MENDON??A, Paulo Bernardes Hon??rio de. Execu????es fiscais: uma an??lise cr??tica. 2019. 139 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2019.https://bdtd.ucb.br:8443/jspui/handle/tede/2707This 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".Buscou-se analisar o objetivo do procedimento e a recuperabilidade das Execu????es Fiscais no Brasil sob uma an??lise cr??tico-ideol??gica marxista, bem como fomentar a discuss??o para se demonstrar que o ajuste dos mecanismos de cobran??a e arrecada????o poder??o trazer maior efici??ncia na pr??pria arrecada????o. Retomar os meios para melhorar a arrecada????o e realizar a justi??a social desfaz a ideia de arrecada????o a qualquer custo e persecu????o da sonega????o a qualquer pre??o. N??o se pretende no presente trabalho um estudo exauriente dos pensamentos de Marx. A presente pesquisa se restringe ao pensamento esposado em ???A ideologia Alem?????, na medida em que na seara jur??dica prevalece o sentido ideol??gico de manuten????o das condi????es sociais de explora????o, uma vez que ?? produto das classes economicamente dominantes e, dessas classes, reproduz as ideias. Portanto, a ideia do presente trabalho ?? a proposta de se rediscutir a tem??tica e fazer uma an??lise cr??tica do processo de execu????o fiscal atualmente existente, partindo dos conceitos de ideologia e dos dados sobre o estoque da d??vida p??blica. Ainda, poder?? se verificar que o congestionamento das Execu????es Fiscais seria revisitado, podendo se desaguar numa maior efic??cia e efetividade da cobran??a. Busca-se, no contexto da justi??a social, entender o verdadeiro objetivo da Execu????o Fiscal e compatibilizar o dever de arrecada????o tribut??ria do Estado. No mais, partindo de uma leitura dos n??meros do Conselho Nacional de Justi??a e do Instituto de Pesquisas Econ??micas e Aplicadas, percebese a resist??ncia ao pagamento dos grandes devedores e a desnatura????o da execu????o fiscal ao se dispensar a cobran??a dos ???pequenos devedores???.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2020-03-05T16:34:03Z No. of bitstreams: 1 PauloBernardesHonoriodeMendoncaDisssertacao2019.pdf: 7845399 bytes, checksum: ecfb27c791f5068a03bad4dceb15d0ef (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2020-03-05T16:37:08Z (GMT) No. of bitstreams: 1 PauloBernardesHonoriodeMendoncaDisssertacao2019.pdf: 7845399 bytes, checksum: ecfb27c791f5068a03bad4dceb15d0ef (MD5)Made available in DSpace on 2020-03-05T16:37:08Z (GMT). No. of bitstreams: 1 PauloBernardesHonoriodeMendoncaDisssertacao2019.pdf: 7845399 bytes, checksum: ecfb27c791f5068a03bad4dceb15d0ef (MD5) Previous issue date: 2019-11-01application/pdfhttps://200.214.135.178:8443/jspui/retrieve/6958/PauloBernardesHonoriodeMendoncaDisssertacao2019.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Stricto Sensu em DireitoUCBBrasilEscola de Humanidades, Neg??cios e DireitoEfici??nciaArrecada????oExecu????o fiscalTax foreclosureEfficiencyCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOExecu????es fiscais: uma an??lise cr??ticainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBTHUMBNAILPauloBernardesHonoriodeMendoncaDisssertacao2019.pdf.jpgPauloBernardesHonoriodeMendoncaDisssertacao2019.pdf.jpgimage/jpeg5274https://200.214.135.178:8443/jspui/bitstream/tede/2707/4/PauloBernardesHonoriodeMendoncaDisssertacao2019.pdf.jpged7da591e41467d980c2b9a9197611a1MD54TEXTPauloBernardesHonoriodeMendoncaDisssertacao2019.pdf.txtPauloBernardesHonoriodeMendoncaDisssertacao2019.pdf.txttext/plain186391https://200.214.135.178:8443/jspui/bitstream/tede/2707/3/PauloBernardesHonoriodeMendoncaDisssertacao2019.pdf.txtb1174036cf269a03540ca2d40b52caabMD53LICENSElicense.txtlicense.txttext/plain; charset=utf-81905https://200.214.135.178:8443/jspui/bitstream/tede/2707/1/license.txt75558dcf859532757239878b42f1c2c7MD51ORIGINALPauloBernardesHonoriodeMendoncaDisssertacao2019.pdfPauloBernardesHonoriodeMendoncaDisssertacao2019.pdfapplication/pdf7845399https://200.214.135.178:8443/jspui/bitstream/tede/2707/2/PauloBernardesHonoriodeMendoncaDisssertacao2019.pdfecfb27c791f5068a03bad4dceb15d0efMD52tede/27072020-07-07 15:56:17.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 Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/ |
dc.title.por.fl_str_mv |
Execu????es fiscais: uma an??lise cr??tica |
title |
Execu????es fiscais: uma an??lise cr??tica |
spellingShingle |
Execu????es fiscais: uma an??lise cr??tica Mendon??a, Paulo Bernardes Hon??rio de Efici??ncia Arrecada????o Execu????o fiscal Tax foreclosure Efficiency CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Execu????es fiscais: uma an??lise cr??tica |
title_full |
Execu????es fiscais: uma an??lise cr??tica |
title_fullStr |
Execu????es fiscais: uma an??lise cr??tica |
title_full_unstemmed |
Execu????es fiscais: uma an??lise cr??tica |
title_sort |
Execu????es fiscais: uma an??lise cr??tica |
author |
Mendon??a, Paulo Bernardes Hon??rio de |
author_facet |
Mendon??a, Paulo Bernardes Hon??rio de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Falc??o, Maurin Almeida |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/0316639131623918 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/9287205496948991 |
dc.contributor.author.fl_str_mv |
Mendon??a, Paulo Bernardes Hon??rio de |
contributor_str_mv |
Falc??o, Maurin Almeida |
dc.subject.por.fl_str_mv |
Efici??ncia Arrecada????o Execu????o fiscal |
topic |
Efici??ncia Arrecada????o Execu????o fiscal Tax foreclosure Efficiency CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Tax foreclosure Efficiency |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.description.abstract.eng.fl_txt_mv |
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". |
dc.description.abstract.por.fl_txt_mv |
Buscou-se analisar o objetivo do procedimento e a recuperabilidade das Execu????es Fiscais no Brasil sob uma an??lise cr??tico-ideol??gica marxista, bem como fomentar a discuss??o para se demonstrar que o ajuste dos mecanismos de cobran??a e arrecada????o poder??o trazer maior efici??ncia na pr??pria arrecada????o. Retomar os meios para melhorar a arrecada????o e realizar a justi??a social desfaz a ideia de arrecada????o a qualquer custo e persecu????o da sonega????o a qualquer pre??o. N??o se pretende no presente trabalho um estudo exauriente dos pensamentos de Marx. A presente pesquisa se restringe ao pensamento esposado em ???A ideologia Alem?????, na medida em que na seara jur??dica prevalece o sentido ideol??gico de manuten????o das condi????es sociais de explora????o, uma vez que ?? produto das classes economicamente dominantes e, dessas classes, reproduz as ideias. Portanto, a ideia do presente trabalho ?? a proposta de se rediscutir a tem??tica e fazer uma an??lise cr??tica do processo de execu????o fiscal atualmente existente, partindo dos conceitos de ideologia e dos dados sobre o estoque da d??vida p??blica. Ainda, poder?? se verificar que o congestionamento das Execu????es Fiscais seria revisitado, podendo se desaguar numa maior efic??cia e efetividade da cobran??a. Busca-se, no contexto da justi??a social, entender o verdadeiro objetivo da Execu????o Fiscal e compatibilizar o dever de arrecada????o tribut??ria do Estado. No mais, partindo de uma leitura dos n??meros do Conselho Nacional de Justi??a e do Instituto de Pesquisas Econ??micas e Aplicadas, percebese a resist??ncia ao pagamento dos grandes devedores e a desnatura????o da execu????o fiscal ao se dispensar a cobran??a dos ???pequenos devedores???. |
description |
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". |
publishDate |
2019 |
dc.date.issued.fl_str_mv |
2019-11-01 |
dc.date.accessioned.fl_str_mv |
2020-03-05T16:37:08Z |
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MENDON??A, Paulo Bernardes Hon??rio de. Execu????es fiscais: uma an??lise cr??tica. 2019. 139 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2019. |
dc.identifier.uri.fl_str_mv |
https://bdtd.ucb.br:8443/jspui/handle/tede/2707 |
identifier_str_mv |
MENDON??A, Paulo Bernardes Hon??rio de. Execu????es fiscais: uma an??lise cr??tica. 2019. 139 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2019. |
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https://bdtd.ucb.br:8443/jspui/handle/tede/2707 |
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Escola de Humanidades, Neg??cios e Direito |
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Universidade Cat??lica de Bras??lia |
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