Conciliação na administração pública como instrumento de prevenção da execução fiscal

Abstract

Tax enforcement is the legal action brought by the Union, States, Federal District, Municipalities and their respective autonomous entities to collect tax or non-tax credits registered as outstanding debt by the competent public body. These actions represent a significant portion of the cases pending in the judiciary and, for this reason, and given the need to obtain concrete diagnoses on the subject, the National Council of Justice (CNJ), in July 2011, conducted a survey, carried out by the Institute for Applied Economic Research (IPEA), which showed that, at the time, each tax enforcement action cost, on average, R$4,685.39 (four thousand six hundred and eighty-five reais and thirty-nine cents) to public coffers. Years later, the STF's Center for Structural and Complex Processes prepared Technical Notes No. 06/2023 and 08/2023, indicating that the minimum cost of a tax enforcement proceeding, considering only labor, is R$ 9,277.00 (nine thousand, two hundred and seventy-seven reais). Based on these Technical Notes, the Plenary of the Supreme Federal Court, when judging Extraordinary Appeal (RE) No. 1,355,208, on December 19, 2023 (Topic 1,184), established the thesis of the absence of standing to sue in low-value tax enforcement proceedings, based on the principle of administrative efficiency and the average cost of the process. In line with this understanding, the CNJ (National Council of Justice) issued Resolution No. 547, which establishes measures for the rational and efficient handling of pending tax enforcement proceedings in the Judiciary, in line with the Supreme Federal Court's (STF) ruling on General Repercussion Theme 1184. Given this scenario, this research starts from the following question: how to implement an administrative conciliation policy that prevents the unnecessary filing of tax enforcement proceedings and optimizes the recovery of public credit? Thus, this study aims to analyze administrative conciliation as an alternative to the judicialization of outstanding debt. Inserted within the Public Administration and Organizations research line of the PROFIAP Network, this work contributes to the formulation and implementation of sustainable management practices and organizational strategies in the public sector. This is a qualitative research study with a descriptive approach, which uses documentary and normative sources, associated with the analysis of data obtained from the PJe and SIJUD systems, referring to the period from 2022 to 2025. The results show that a large part of the filed tax enforcement proceedings have values lower than the minimum estimated cost for their processing, which characterizes an uneconomical model of judicial collection. Based on this diagnosis, the work proposes procedural guidelines for the implementation of a tax conciliation policy, in accordance with the principles of legality, efficiency and unavailability of public credit. The originality of the research lies in the articulation between legal foundations, local data and the proposition of a practical solution, adapted to the municipal reality. The impact of the study is potential and organizational, with the possibility of replication in other municipalities of similar size and facing similar challenges, contributing to the rationalization of public spending, the strengthening of extrajudicial collection, the modernization of fiscal management in the public sector and compliance with the guidelines of the Supreme Federal Court and the National Council of Justice.