A cobrança eficiente dos tributos: uma relevante demanda administrativa

Abstract

This work had as its theme the collection of municipal taxes in Caçapava SP, whose return has been costly and time consuming to the municipality, considering the shape adopted predominantly: the judicial tax foreclosure. The overall objective of this research was to indicate a set of actions which may contribute to improving the efficiency collection of municipal taxes in the Prefecture, by indicating the advantages and the possible forms of administrative collection, observation and indication of possible improvements in the system of register of taxpayers and with the suggestion of use of management by processes in the collection of taxes. It was observed a great congestion of tax foreclosure process, with very small number of decisions recorded in relation to the amount of process in progress. Due to the number of shares, the judiciary and municipal prosecutors are submerged in processes of small values, leaving to attend better to those of greater financial significance to the municipality. The proposal is to implement the administrative billing system, which is faster and less expensive to reach most taxpayers, leaving the judicial process only to cases of litigation. Possible work routines were presented to the administrative billing for better monitoring of tax executions already underway, with developing flowcharts to guide and standardize the conduct of processes. It was emphasized the importance of the register of taxpayers, whose content must be accurate and complete, both in the case of administrative charges as in judicial executions. The survey was conducted from data of the Court of Justice of São Paulo, informations of Caçapava SP and bibliography on tax legislation and on management by processes. The form used for this study was exploratory research, with combination of bibliographical research, documents and case study. The bibliography provided the theoretical legal and administrative basis; the data and official documents have provided the numbers relevant to the present study and the case study provided the qualitative information about the reality of the city. It is suggested further research in the area of collection of municipal taxes, with coverage of other municipalities or the pilot implementation of the administrative collection and process management. The theme is of great relevance to the Municipal public administration, because the collection of taxes is very important and the default is reflected in the public accounts.