Análise dos meios coercitivos de cobrança na ação de execução fiscal.

Abstract

The purpose of this monographic work is to analyze the effectiveness of coercive means of collection in Tax Enforcement Actions, based on the amendments to the Civil Procedure Code (Law 13.105/15) and the Law on Tax Enforcement (Law 6.830/80). Based on this, and considering the amendments to Law 13,105 of March 16, 2015, regarding the form of collection in the execution actions, together with the wording of Law No. 6,830 of September 22, 1980, it is questioned: what are the most effective coercive means of recovery in tax enforcement actions? In order to challenge this research, the hypothetical-deductive method will be used, together with the bibliographical investigation about the tax enforcement action and the coercive means used for the collection of taxes, it being understood that existing coercive means do not always are effective and that the new CPC has brought changes. As a hypothesis, there are new coercive means, such as the inclusion of the name of the debtor in the registers of defaulters (Serasa/SPC). The research technique is the bibliographical one with research of the subject in laws, norms and legal aspects, as well as legislative changes that affect the central theme of the research. From the research, it can be seen that the coercive means are effective and its use has collaborated so that the due credit is complied with.