Diagnóstico da dívida ativa no município de Serrinha e o oferecimento de alternativas extrajudiciais para sua recuperação: do protesto extrajudicial ao CEJUSC Dívida Ativa

Abstract

For a long time, the Public Administration has basically used the way of tax execution to collect public credit, a fact confirmed year after year by reports from the National Council of Justice, based on the growing and high stock of tax executions, which correspond to about 36% of the legal proceedings in progress in the country. Taking as a starting point the diagnosis of active debt in the municipality of Serrinha, the present work addresses the exhaustion of the current model, based on empirical data and a critical analysis of the governance of the collection system. Bearing in mind the third renewal wave of the conception of access to justice, using techniques and principles of the American Dispute System Design (DSD), and taking advantage of the new Brazilian legal framework to stimulate the consensual solution of disputes, it is proposed to redesign of the collection flowchart, avoiding indiscriminate judicialization and proposing, in addition to the extrajudicial protest, a conciliatory pre-procedural phase, through CEJUSC Dívida Ativa, materializing the construction of an inter-institutional environment integrated by Executive and Judiciary bodies, in the attempt to reduce litigation and achieve maximum efficiency in revenue recovery.