The role of public advocacy in the collection of tax credit in the 21st century

Abstract

In this article, we investigate how public advocacy can make tax credit collection more effective in the 21st century, within a more complex and dynamic fiscal environment. The main objective is to analyze how public advocacy can contribute to overcoming traditional collection methodologies, characterized by lengthy and inefficient judicial processes. The research adopts the hypothetical-deductive method, with a bibliographical approach, exploring the evolution of the Brazilian tax system and the limitations of the traditional model based on judicial tax execution. The study initially examines the traditional mode of tax credit collection, identifying its sequence of administrative acts from the occurrence of the taxable event to judicial execution. Subsequently, it analyzes contemporary challenges that highlight the exhaustion of this model, including increasing judicialization, excessive bureaucracy, economic informality, and the complexity of corporate structures. Finally, it investigates prospective trends for modernizing tax collection, highlighting the use of artificial intelligence, tax compliance programs, reform of the Tax Execution Law, and the adoption of consensual mechanisms. The findings point to public advocacy as a vector for implementing technology and consensual mechanisms, with measurable impacts on litigation reduction and credit recovery. In conclusion, the strategic action of the state representation body appears as a practical condition for a more agile and fair tax administration.