Pethechust, Eloi
O cabimento da intervenção judicial para a cobrança de créditos tributários no Brasil / Eloi Pethechust, Oksandro Osdival Gonçalves .-- , 2014
The appropriateness of juditial intervention in the recovery of tax credits
Resumen. Conclusión. Bibliografía.
Tax obligations are intended to rise funds in order to enable the State to develop the necessary actions to achieve its purposes, defined in the Constitution. However, the alarming number of tax foreclosures that load the Judiciary Power and the growing stock of active debt, which in 2013 reached the amount of $ 1.27 trillion, only at the federal level, unveil the ineffectiveness of the available legal mechanims to recover credit public with court procedures. Inthis context, the present study aims to pressent a new executive technique capable to leverage the efficiency of tax foreclosures. It is called the judicial intervention, a barely known and used tool, but that mau produce extremely positive effects on efficiency of tax collection in Brazil.
DEUDA TRIBUTARIA
IMPUESTOS
CREDITO
PROCEDIMIENTO ECONOMICO ADMINISTRATIVO
RECLAMACION ECONOMICO ADMINISTRATIVA
RECURSOS
DESARROLLO ECONOMICO
BRASIL
Gonçalves, Oksandro Osdival
Presupuesto y Gasto Públicon. 77 (4/2014), p. 63-78
O cabimento da intervenção judicial para a cobrança de créditos tributários no Brasil / Eloi Pethechust, Oksandro Osdival Gonçalves .-- , 2014
The appropriateness of juditial intervention in the recovery of tax credits
Resumen. Conclusión. Bibliografía.
Tax obligations are intended to rise funds in order to enable the State to develop the necessary actions to achieve its purposes, defined in the Constitution. However, the alarming number of tax foreclosures that load the Judiciary Power and the growing stock of active debt, which in 2013 reached the amount of $ 1.27 trillion, only at the federal level, unveil the ineffectiveness of the available legal mechanims to recover credit public with court procedures. Inthis context, the present study aims to pressent a new executive technique capable to leverage the efficiency of tax foreclosures. It is called the judicial intervention, a barely known and used tool, but that mau produce extremely positive effects on efficiency of tax collection in Brazil.
DEUDA TRIBUTARIA
IMPUESTOS
CREDITO
PROCEDIMIENTO ECONOMICO ADMINISTRATIVO
RECLAMACION ECONOMICO ADMINISTRATIVA
RECURSOS
DESARROLLO ECONOMICO
BRASIL
Gonçalves, Oksandro Osdival
Presupuesto y Gasto Públicon. 77 (4/2014), p. 63-78