EXECUÇÃO FISCAL: UMA ANÁLISE DAS PRÁTICAS JURÍDICAS NO ÂMBITO JUDICIAL E EXTRAJUDICIAL

Abstract

The research aims to analyze the legal practices of fiscal enforcement in both judicial and extrajudicial settings, with the objective of assessing the effectiveness of this procedure in Brazil. Fiscal enforcement is a judicial process used by the Public Treasury to collect tax or non-tax debts that have already undergone administrative discussion without being settled. Additionally, the complexity of the Brazilian tax system and the high volume of fiscal enforcements significantly contribute to the sluggishness of the judiciary. In this context, the research seeks to investigate, through a quantitative and qualitative approach, the difficulties posed by this type of case and its impact on the judiciary, public finances, and society, while exploring the potential for conciliation in tax matters as a possible alternative. Lastly, due to the various issues faced by this procedure, it can be said that fiscal enforcement does not represent the most effective means for recovering credits registered as overdue debt, highlighting the need for an alternative method that allows for faster and more efficient recovery of credits, with the goal of alleviating the burden on the Brazilian judicial system.