PECULIARITIES OF LEVY AND TAX REVENUES OF ACTIVE DEBT IN PUBLIC ADMINISTRATION

• Autor(a) principal: Rossi, Gustavo Afonso Santi
• Data de Publicação: 2016
• Outros Autores: Santos, Waldir Jorge Ladeira dos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/7393

This work has as main objective to analyze the main actions carried out by the State of Rio de Janeiro in inventory management of outstanding debt in the period 2010 to 2014. It is an approach based on quantitative research. As regards the methods and procedures used the documentary and bibliographical methods. Among the results of the work we observed the existence of moderate sensitivity between the provision of variables and records of stocks of Tax Debt and Tax Not Active, according to statistical tests. The state of Rio de Janeiro still does not use the accrual basis in the records of the tax credits outstanding debt, but the reciprocal is not true for non-tax debts owed credits. The state of Rio de Janeiro performs the measurement of adjustment for credit losses on outstanding debt, reflecting the core principles of opportunity and prudence. The growth of outstanding debt stock has strong influence on the legal procedures that govern it with the obedience of limitation periods that the tax authorities have for your collection of public revenue activities. Of the stock of consumption occurred for sanitation actions of credits deemed irrecoverable leading in some cases the cancellation of certificates. Another form of inventory consumption occurred through amnesties revenue waiver policy and remissions of payments to the obligation of taxpayers. Finally, the significant collection processes in public the judiciary farm sticks reflects that most of the appropriations entered in outstanding debt is in dispute and suspension effect phase, as the expectation of receiving, justifying in part the need to a continuous control over the old expectation of receiving and gain share.Keywords: Active Debt. Tax Revenues. Levy. Record. Accounting Schemes.