Tax enforcement action: procedures and obstacles in tax collection

Abstract

The Tax Enforcement Action is an essential mechanism for the recovery of tax credits by the State. This topic encompasses theoretical and procedural aspects, including the historical context of tax enforcement, its legais nature, and the legal foundations established by the Tax Enforcement Law. It is also highlighted that the tax enforcement process faces various obstacles that compromise its effectiveness, such as procedurais delays, difficulties in locating the debtor's assets, and the abuse of defensive measures. Therefore, it is necessary to increase the effectiveness of tax enforcement and improve tax collection, making it essential to implement innovative solutions. For example, modernizing judicial procedures through the adoption of technology and electronic tax enforcement aims to accelerate the process, in addition to alternative collection measures and negotiation of tax debts, which have become promising strategies.