Banca de DEFESA: NATALIE CRISTYNE DE SANTANA BARBOSA FARIAS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : NATALIE CRISTYNE DE SANTANA BARBOSA FARIAS
DATE: 26/11/2021
TIME: 15:00
LOCAL: sala virtual fda
TITLE:

FROM THE COLLECTING STATE TO THE GUARANTEE STATE

 From the recovery of active debt credits to the realization of fundamental rights

KEY WORDS:

Fundamental Rights; Financial Law; Tax Enforcement; Active Debt; lessening of judicialization.

PAGES: 126
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUBÁREA: Direito Público
SPECIALTY: Direito Tributário
SUMMARY:

The Brazilian State's mission is to promote social well-being, based on the supremacy of the public interest, so that its citizens may live in harmony. The basis of this harmony arises from the weighing of rights and duties, which must exist on the part of both citizens and the State. The duality of Rights and Duties is a dilemma that governs several social and legal relations. Based on this, the present research studies the correlation between the realization of fundamental rights and the duty to pay taxes or the duty to contribute, so that these rights can take effect. In view of this, the present work aims to analyze the efficiency and effectiveness of Tax Enforcement and other non-judicial means of recovering credits registered in Active Debt, credits that can be used for the realization of fundamental rights of the citizen, thus composing the cycle of Rights and Duties of the State and citizen relationship. Surrounding this scenario that the present research looks at, analyzing possible flaws in the procedures of tax enforcement and studying the feasibility of the means of lessening of judicialization of Active Debt collection, together with the analysis of data collected by public agencies. To this end, the section continues with the introduction, bringing a doctrinal and constitutional basis to the verse on Brazilian Federalism and the fundamental rights and duties of citizens. In the following section, it studies the Active Debt, and some financial-tax law institutes. To conclude, section 4 deals with the study about the means of lessening of judicialization of Active Debt collection, as possibilities of more efficient recovery of credits registered in Active Debt

BANKING MEMBERS:
Interno - 1653663 - BECLAUTE OLIVEIRA SILVA
Externo à Instituição - BASILE GEORGES CAMPOS CHRISTOPOULOS - UFPB
Externo à Instituição - BRUNO EMANUEL TAVARES DE MOURA