Análise econômica da cobrança do crédito tributário

Abstract

This master's thesis proposes a study on the effectiveness of the ways of collecting the tax credit registered in active debt. It aims to develop viable modifications for the tax enforcement policy, that are cable to change the current scenario of slowness and ineffectiveness in the collection of tax credits constituted in active debt. For that, the method of Economic Analysis of Law was used, with emphasis on the application of Theory of Strategic Games, in order to format a sufficiently precise theoretical model, which, from the descriptive point of view, would allow the understanding of the phenomenon of slowness and ineffectiveness of the collection of tax credits registered in active debt and, from the normative point of view, it was sufficient to formulate prescriptions for alteration of the current legal regulation, in compliance with the legal limits imposed by the Brazilian legal system to state action, able to reduce the slowness and the ineffectiveness of collecting the tax credit registered in active debt.