Execução fiscal eficiente: uma política pública em comum do Judiciário e do Executivo do município de Uberlândia à luz das capacidades políticas

Abstract

In the classic division of functions among the three Branches, the Executive Branch is responsible, in theory, for managing society for the common good; it is responsible for looking after the treasury, including through the recovery of public credit. Thus, regardless of how it is carried out, administrative or judicial, tax collection should be as efficient as possible, in prestige to the constitutional principle of efficiency. However, what is observed is that after the registration in active debt, the credit of public entities is sent, as a rule, to judicial collection, called tax enforcement (BRASIL, 1980), which represents 87% of the judicial congestion rate in the country. Therefore, the work intended to analyze how the solutions implemented by the Judiciary and by the Executive of the Municipality of Uberlândia have collaborated for a more efficient tax enforcement, in the light of policy capacitys. The research was based on the assumptions of a mixed qualitative and quantitative approach and, as to the purposes, it presents characteristics of descriptive and exploratory research. The research strategy used was document review, while data collection was based on documentary research. The data were interpreted using the techniques of content analysis and descriptive statistical analysis of secondary data. The results conclude that there has been a positive impact on the processing of tax foreclosures in the city of Uberlândia since the implementation of the "Resolve Tax Enforcement Project - Automation and Governance" by the National Council of Justice, with the Demand Response Index in this District reaching a percentage of more than 3000%; in addition to the judgment of tax foreclosures in the Municipality in reference having exceeded by more than 1500% the number of cases judged in other classes. Regarding the "Efficient Tax Enforcement Project", of the Court of Justice of the State of Minas Gerais, the data prove the partial fulfillment of the project's objectives, since, despite the reduction in the entry of new tax foreclosures and the increase, in 2022, by 35% in cases of this nature dismissed, totaling more than 77,500 extinctions just in that year, the congestion rate remains at the high percentage of 90.59% in the Minas Gerais court. On the other hand, the measures adopted by the Municipality of Uberlândia achieved the desired purpose in helping to reduce the congestion rate of tax foreclosures of its authorship, with a 1000% reduction in the number of these processes between the years 2015 to 2022, proving to be effective the alternative ways used to dejudicialize the predictably unsuccessful tax enforcement, without prejudice to the treasury, given that about 80% of the active debt of the Municipality remains in judicial collection and the remaining 20% are collected, at a lower cost, in the administrative route. At the end, it was observed that most of the analysis categories envisaged by Simão and Silveira (2022) were fulfilled, and it is possible to confirm the effectiveness of the political capacity of the solutions implemented by the Judiciary and the Executive of the City of Uberlândia, in favor of greater efficiency in tax enforcement. As a result of the analyses, a technological product was developed as a course proposal for the efficient management of municipal tax collection, based on the successful experience in the Municipality of Uberlândia.