SOUSA, E. P.; SOUSA, Edimar Pinheiro de.
Resumen:
In order to enable the fulfillment of its constitutionally established obligations, the State must ensure through the tributes the inflow of funds into the public coffers. It happens that taxpayers do not always comply with their duty in time. Also in the 1980s, in order to regulate the relations between taxpayers and taxpayers and to assure the State better conditions for the satisfaction of credits defaulted by the latter, the Law on Tax Enforcement was built and promulgated, using the law's prescriptive law Civil, to bring legal certainty to the relations between these, being the action of fiscal execution the proper means used by the State to recover the defaulted credits. However, in the way that time is a determining factor for the consolidation of the effective delivery of the right to the courts, its passage can determine a loss of this right by the inaction of the one who holds it. This fact is conventionally called a prescription. Thus, the objective of this work was to make a survey on the prescription, and the effectiveness of the tax enforcement action in the 4th State Court of Sousa - PB. For this, a bibliographical and field research was carried out, and the data collection was done through a questionnaire composed of open questions and applied to some of the main professionals involved in processing the executive action of that jurisdiction. As a result, it was found that there is a unanimous perception of these professionals, regarding ineffectiveness of tax enforcement as a means of recovering defaulted credits by the State, and the filing of lawsuits is usually common because they have been reached by intercurrent prescription, as well as the resolution In administrative terms as a possible alternative to the achievement of this objective.
