A administração tributária e o devedor contumaz: uma proposta de política de desestímulo à convivência com contribuintes prejudiciais ao interesse público

Abstract

The Dívida Ativa numbers reveal that the largest portion belongs to a small group of persistent debtors that contrast with the volume of accumulated debts and its prolonged relationship with the tax default. Dealing with the research on this concrete data and reflecting on its implications, it can be said that this chart represents damage to the public system from a civil, budgetary and economic perspective, demanding, for a neutralizing effect, legal protection of a higher density compared to existing today. Through a hypothetical and inductive logical inference initiated from a descriptive analysis of the nonconformity studied, although the purpose of combating the acculturation process of the habitual debtor through the legal route of establishing sanctions is valid, it is challenged to examine how and to what extent Economic Law, more specifically the economic analysis of Law, can contribute to reversing the growth trend in the volume of stored debts. It is argued that there is a set of tools that can greatly assist in this perspective based on a reinterpretation of the non-existence of fiscal secrecy for debts registered in the Dívida Ativa, greater exploration of the principle of publicity and the use of powers inherent to administrative activity. The dissertation comprises an introduction covering the object, general and specific objectives, the problem, the research methodology used and the basic theory that supports the proposals formulated. Then, there is the substantiation distributed in chapters dealing with the contact surfaces of the research objectives with various categories and legal implications involved in the analysis. Finally, a conclusion with the presentation of samples of proposals with concrete effects of how, based on the legal substrate presented, it is argued that it is possible to reverse the progressiveness of the debt line studied.