Mecanismos alternativos que contribuem na eficiência e na eficácia da cobrança da dívida ativa em âmbito municipal

Abstract

Collecting money from taxpayers is vital for the public administration to be able to exercise its role and, given all the routines involving financial resources, to ensure that its services reach society. It turns out that many times this collection is hampered by the default of taxpayers in fulfilling their obligations, whether tax or non-tax. Once the credit is materialized and the obligation on behalf of the taxpayer is not fulfilled, the right to collection on behalf of public organizations arises, and the first condition for the State to exercise this right is the formal registration in Active Debt and the consequent preparation of the Debt Certificate Active. After registration, the public administration may resort to some instruments of judicial or extrajudicial collection. For the strategic choice of the best instrument, it is fundamental that the municipalities analyze their material, technological and human resources in order to reach the best possible efficiency in collection. As a method, this work used bibliographies that approach the subject in order to produce a deductive analysis. It is concluded that in addition to the strategic choice of the collection instrument, other complementary devices must be used by Brazilian municipalities in a synergistic way, helping them to increase the collected revenues and manage to mitigate the dependence on resources coming from the Union, mainly with regard to the small municipalities.