INTERNINSTITUTIONAL COOPERATION BETWEEN JUDICIAL INSTANCE AND PUBLIC ADMINISTRATION: A NEW MODEL FOR TAX COLLECTION
DOI:
https://doi.org/10.12957/redp.2022.62840Keywords:
Civil Procedure, Public Administration, new management practices, interinstitutional cooperationAbstract
The objective of this article is to analyze the interinstitutional cooperation as a way to recover tax credits. In this context, it is explored the proceduralism that came with the CPC/2015, with the more flexible process and the greater protagonism of the parties. The contemporary Public Administration and the prestige of dialogic practices are examined. It aims to expose the current measures to combat tax delinquency and tax fraud. As a concrete result, the Inter-Institutional Committee for Asset Recovery (CIRA) is presented, implemented in the states of the federation to improve tax collection. A legislative initiative is presented that aims to regulate article 146-A of the Federal Constitution of 1988, establishing the link between its proposals and the CIRA. It is elected, as methodology of procedure, the bibliographical analysis.
Downloads
Published
How to Cite
Issue
Section
License
Todos os artigos publicados na Revista Eletrônica de Direito Processual (REDP) (Departamento de Direito Processual, Universidade do Estado do Rio de Janeiro, Brasil) são licenciados por meio de uma Licença Creative Commons - Atribuição 4.0 Internacional (CC BY 4.0).
Os autores retêm os direitos autorais de seu artigo e concordam em licenciar seu trabalho com a licença CC BY 4.0, aceitando assim os termos e condições específicos desta licença disponíveis no seguinte website: https://creativecommons.org/licenses/by/4.0/legalcode.
- Os autores concedem à REDP o direito de primeira publicação, de se identificar como publicadora original do trabalho e concedem à revista uma licença de direitos não exclusivos para utilizar o trabalho das seguintes formas: Reproduzir, vender e distribuir cópias eletrônicas ou impressas do manuscrito como um todo, de partes específicas do manuscrito e de suas traduções para qualquer idioma;
- O uso do artigo por terceiros é livre, contanto que a integridade da publicação seja mantida e seus autores originais, periódico de primeira publicação e detalhes de citação sejam identificados.
Dentro dos termos da licença, os autores podem entrar em acordos contratuais adicionais separados para a distribuição não exclusiva da versão publicada do trabalho na revista.
Copyright and Licensing
All articles published in the Procedural Law Electronic Review (REDP) (Department of Procedural Law, State University of Rio de Janeiro, Brazil) are licensed under a Creative Commons License - Attribution 4.0 International (CC BY 4.0).
- Authors retain copyright to their article and agree to license their work under the CC BY 4.0 license, thereby accepting the specific terms and conditions of this license available at the following website: https://creativecommons.org/licenses/by/4.0/ legal code.
- Authors grant REDP the right of first publication, to identify itself as the original publisher of the work, and grant the journal a non-exclusive license to use the work in the following ways: Reproduce, sell and distribute electronic or printed copies of the manuscript as a whole, of specific parts of the manuscript and its translations into any language;
- Use of the article by third parties is free, as long as the integrity of the publication is maintained and its original authors, first publication journal, and citation details are identified.
Within the terms of the license, authors may enter into separate additional contractual agreements for the non-exclusive distribution of the published version of the work in the journal.
