A cobrança da dívida ativa municipal : desafios e perspectivas da administração pública.

Abstract

This paper analyzes the collection of municipal tax debt, focusing on tax enforcement as the main instrument used by the Public Authority to recover tax and non-tax credits. The research starts from the problem of high default rates, the slowness of the Judiciary, and the low effectiveness in satisfying public credits, verifying whether the judicial route is the most efficient means for the Public Entity. Initially, the study addresses the fundamentals of tax enforcement, governed by Law No. 6,830/1980, highlighting its operation, procedural stages, and the role of the Tax Debt Certificate as an enforceable instrument. The hypotheses for the termination of the process are also examined, especially due to prescription, as well as the mechanisms of defense for the defendant. Next, the main challenges faced by municipalities are analyzed, such as the high volume of cases, the difficulty in locating debtors' assets, the insufficiency of information systems, and the high cost of tax enforcement, factors that contribute to the low effectiveness of debt recovery, overburdening the Judiciary and taking up more time for the Public Administration. The research seeks to identify whether there are extrajudicial collection alternatives, with emphasis on the protest of the Active Debt Certificate, registration in defaulter databases, and the adoption of more efficient municipal legislation aimed at dejudicialization and cost-effectiveness. Legislative experiences in the Municipality of Passo do Sobrado/RS are also analyzed, including tax recovery programs (REFIS) and recent regulations that prioritize extrajudicial collection. Although the enforcement process is essential, it has significant limitations, especially in relation to small-value debts. Thus, alternative means and the improvement of municipal legislation are fundamental to increasing the efficiency of collection.