Exploratory analysis of the economic impact of federal tax settlement agreements on the collection of the brazilian federal active debt

Abstract

This is a study on the effects of federal public policy on tax settlement agreement in the collection of the federal active debt in Brazil. Through a literature review, the text addresses concepts related to the collection of active debt and tax settlement agreement, a legal institution characterized mainly by the consensual resolution of tax disputes. However, despite being provided for in the National Tax Code since the mid-1960s, it was only implemented at the federal level with the advent of Law No. 13.988/2020. Through an exploratory analysis of data from the Attorney General's Office of the National Treasury, the research revealed a strong positive correlation between the implementation of tax settlement and the increase in the collection of the federal active debt between the years 2020 and 2022. The research findings suggest that this policy has been effective as a mechanism for credit recovery and promoting fiscal regularization and recommends the development of additional studies to evaluate the possibility of improving the results of credit collection inscribed in the active debts of other federative entities.