SANTOS, E. C. N.; http://lattes.cnpq.br/7936984365370174; SANTOS, Edrick Carlos Nascimento.
Résumé:
The present undergraduate thesis aims to identify, through the Academic
Analysis of Law, whether there is efficiency in municipal tax executions within
the jurisdiction of Sousa-PB that may potentially be subject to intercurrent
prescription. First and foremost, it was necessary to establish the concrete
procedure of tax executions and their effects, address the constitutionality of
intercurrent prescription, explain how the tax execution can be affected by
intercurrent prescription, and only then delve into the concept of Academic
Analysis of Law and its application to the tax execution procedure. Therefore,
with the solid foundations already set for what constitutes efficiency, we sought
to analyze the landscape of municipal tax executions in the Sousa-PB
jurisdiction, as well as propose revenue collection mechanisms other than
resorting to litigation. To achieve this, the study employed the inductive
scientific method. In terms of the methodological approach, the research used a
descriptive approach, and with regards to the procedural method, the study
adopted a collective approach, supplemented by techniques involving
bibliographical research, document analysis, judicial proceedings, laws,
jurisprudence, legal articles, and legal doctrines. As a result, we arrived at the
conclusion that even though municipal tax executions within the 4th, 5th, and
7th Mixed Courts of the Sousa-PB jurisdiction account for less than 20% of
active cases, they are not efficient. This is because 73.8% of existing municipal
tax executions are either suspended under Article 40 of the Tax Execution Law
or provisionally archived, thus already within the timeframe of intercurrent
prescription, resulting in a gross congestion rate of 97.37%.