Proposta de desenho de processo de execução fiscal da dívida ativa no município de Uberlândia

Abstract

Experiencing the challenges of tax collection through the collection of active debt in the Judiciary is a reality in several legal bodies of all federative entities. Taxes are levied based on their own regulations to finance various areas of society, but they are often not paid by taxpayers, when they become Active Debt, resulting in the need for intervention and judicial collection. This activity is the responsibility of the legal representation bodies of the federative entities. The best way to collect taxes in court is tax implementation, which represents a large number of processes in progress, presenting an important bottleneck in the Brazilian Judiciary. The need then arises to develop management to assist in the conduct of these legal processes for the benefit of taxpayers, the Judiciary and prosecutors. One of these ways is, as we intend to demonstrate, management by process for intervention and possible automation of procedures that deal with cases of full termination of the process due to payment, withdrawal in case of review of entry and cancellation of debts, as well as negotiation or full installment of the process, which will lead to the termination of the process or its suspension, respectively. There for, this technical-scientific research aims to analyze and propose the tax implementation management process in the work field of the Attorney General's Office of the Municipality of Uberlândia/MG map the current one, evaluate the vulnerabilities of the current process and propose a new process or adjustment in the flow of tax implementation with a view to greater efficiency, including the suggestion of an automated tool, aimed at improving the administrative management of tax implementation with an effect on their procedural processing in the municipal prosecutor's office. Thus, reaching the satisfactory use of technology for its application in the management of tax execution processes of the Municipal Public Treasury, with the aim of contributing to the improvement of this management by bringing automation and agility in updating tax executions, such as investigating cases and issuing petitions in which it could be requested to be extinguished by payment, withdrawal or suspension is the objective of this research, through the analysis of the tax enforcement management process in the field of work of the Attorney General's Office of the Municipality of Uberlândia, with a view to proposing adjustments to improve its efficiency.This seeks to help ease the flow of processes with the Judiciary, mainly avoiding acts of constriction against executed taxpayers who have already paid their debts in full or in installments, in addition to reducing the number of processes to be conducted by the municipal prosecutor's office. To this end, adopting direct observation and the method called design research. This is a method consisting of five steps (awareness of the problem, suggestion, development, evaluation and conclusion) that enables the construction and evaluation of a model. The result of this test demonstrates that the implementation of this management is an instrument for paid and suspended tax foreclosures to be communicated more quickly to the Judiciary and, thus, fulfill its function effectively. As a technological product, we propose the design of the process for tax implementation of active debt in the municipality of Uberlândia, Minas Gerais.