Análise econômica do Direito na Comarca de Sousa-PB.

Abstract

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%.