Impact of extrajudicial collection methods on the collection efficiency of tax debt: evidence from large municipalities in São Paulo state

Abstract

This study investigates the impact of adopting extrajudicial collection methods on the collection performance of tax debt in large municipalities in São Paulo state. The general objective is to analyze the correlation between the diversification of extrajudicial instruments and collection efficiency indicators, using data from the Tax Debt Map of the São Paulo State Court of Accounts (TCE-SP). The specific objectives include: identifying the implemented extrajudicial instruments, systematizing 2023 collection data, classifying municipalities according to the number of adopted instruments (scale from 0 to 7), and comparatively analyzing the relationship between instrumental diversification and collection performance. The adopted methodology is characterized as empirical, descriptive, and quantitative research, with a cross-sectional comparative approach, based on official secondary data. The sample universe comprises large municipalities in São Paulo state, with analysis of the following variables: number of extrajudicial instruments, judicial and extrajudicial collection values, total collected amount, and proportion of extrajudicial collection. The analysis uses descriptive statistics and comparative graphical representations. The results demonstrate a significant positive correlation between the diversification of extrajudicial mechanisms and collection performance, showing that municipalities with a greater variety of instruments present superior absolute values and greater percentage representation of extrajudicial collection. The conclusions confirm the effectiveness of extrajudicial methods as a strategy for collection optimization and implementation of the constitutional principle of municipal administrative efficiency.