O protesto extrajudicial da dívida tributária como alternativa eficiente de cobrança ou como manobra para dirimir o devido processo legal: uma análise do Município de Fortaleza

Abstract

The purpose of this monograph is to analyze the issue of tax credit protests and the socio-legal implications of the large-scale adoption of such an instrument, keeping as a sample scenario the situation experienced by the Municipality of Fortaleza. The research is contextualized by the high rate of congestion in the courts as a result of countless ineffective tax foreclosures, prompting reflection on the possibilities of de-judicializing tax collection through, for example, the protest of active debt certificates, a method increasingly implemented by various public entities. The main objective is to identify whether the use of extrajudicial protests can in fact be a more efficient and less burdensome option, or whether it represents just another attempt to circumvent due process. To this end, it was necessary to investigate how taxpayers are protected in tax enforcement, seeking to establish a parameter; to investigate the reasons that lead to the inefficiency of tax enforcement; to study the effects of protest and how they can act in favor of tax collection activity; to examine the constitutionality of protesting tax debts and the damages resulting from the act that have the power to affect taxpayers, as well as how such aggravations can be corrected due to the proper regulation of protest. The methodology used involved bibliographical, documentary and legislative research based on books, doctrine, scientific articles, magazines, journals, dissertations and theses available in virtual repositories, official reports and documents, and legislation pertinent to the subject in question. It was possible to conclude that the use of protest as a means of collecting tax debt is viable, provided it is accompanied by detailed legal limits that seek to curb any abuse of rights practiced by the Public Tax Administration.