The extrajudicial protest as an instrument for the recovery of active debt in contraposition to the fiscal execution action

Authors

DOI:

https://doi.org/10.21680/2176-9036.2019v11n1ID15220

Keywords:

Public-Private Partnership; Term of Cooperation; Extrajudicial tool; Certificates of Active Debt; Elements of Membership.

Abstract

Purpose: The purpose of this paper is to identify the elements that influence the adherence to the Term of Cooperation established between the Attorney General of the National Treasury (PGFN) and the Protest Tabelionatos, through the Institute of Studies of Protest of Brazilian Securities (IEPTB / BR).

Methodology: Studies of the characteristics of the municipalities in which the Tabelionatos are located, whose current population is more than 100 thousand inhabitants, of the level of wealth, of the human development indices and fiscal management, among others, to evaluate the effects of the adhesion to the Agreement, as a Public-Private Partnership, on the average collection by act practiced in face of recovery of the active debt of the Union.

Results: The results indicate that the greater the population of the municipalities, the existence of privatized service and increase of the average collection by the greater the chances of adherence to the Cooperation Agreement to Protest for Active Debt Certificates, which enables the extrajudicial recovery of the active debt and increases the collection of federal taxes.

Contributions of the Study: Due to the evidence, in the Executives of the States and Municipalities, to implement a model of mutual cooperation between the public and the private power in order to increase the revenue increase through protest.

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Author Biographies

Carlos Renato Dolfini, Fucape Business School

Mestre em Ciências Contábeis

Aziz Xavier Beiruth, Fucape Business School

Doutor em Controladoria e Contabilidade

Danilo Soares Monte-mor, Fucape Business School

Doutor em Administração e Ciências Contábeis

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Published

08-12-2018

How to Cite

DOLFINI, C. R.; BEIRUTH, A. X.; MONTE-MOR, D. S. The extrajudicial protest as an instrument for the recovery of active debt in contraposition to the fiscal execution action. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 11, n. 1, p. 117–136, 2018. DOI: 10.21680/2176-9036.2019v11n1ID15220. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/15220. Acesso em: 19 may. 2024.

Issue

Vol. 11 No. 1 (2019): Jan./Jun.

Section

Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

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