Créditos inscritos em dívida ativa: uma análise da recuperabilidade para o caso de Uberlândia (MG)

Abstract

This research aimed to analyze the recoverability of tax and non-tax credits registered in dívida ativa of the Municipality of Uberlândia. An ex-post-facto research was carried out, with a quantitative approach, extracting the data directly from the database of the municipality's financial system, considering all open credits and credits that were paid in the last 11 years. For the analysis of open and paid credits, the technique of descriptive statistics was used and for the analysis of recoverability of dívida ativa, the methodology based on the history of successive annual receipts was applied. From these analyzes, it was possible to understand the lots of dívida ativa and its revenue, showing the value against which there is real expectation and what is not expected to be received. Based on the results, it was also possible to elaborate the technological product of this research, called impairment of dívida ativa in the Municipality of Uberlândia.