Manzi, Rafael Henrique Dias2024-03-132024-03-132023BORGES, Marcella Augusto. Execução fiscal administrativa e desenvolvimento regional: um estudo de caso do IPTU na vara e execução fiscal de formosa. Goiânia (GO), 2023. 152 f. Dissertação (Mestrado Profissional em Desenvolvimento Regional) - Centro Universitário Alves Faria, 2023.http://repositorio.unialfa.com.br/handle/123456789/148The issue related to judicialization in Brazil has gained importance in the public debate due to the need for greater agility in the judiciary. In addition, bills or public policies aimed at reducing judicialization in Brazil have economic impacts on the efficiency of the public sector itself, including the judiciary. This research had the general objective of measuring, examining and discussing the extent to which the approval of Bill (PL) No. 4.257/2019 changes the functioning of the tax foreclosures branch based on the home study of the municipality of Formosa-GO. The questions that guided the research were to know to what extent the current Law No. 6,830 meets the demands of Brazilian society based on the functioning of the judiciary? It is possible to present objective results on the impact of the judiciary in the event of any reform of the tax enforcement law based on Bill n. 4,257 of 2019? The methodology adopted was of an exploratory nature with a source of documentary data and field research through data collected in the tax enforcement branch of the said city with the application of interview scripts carried out from March 2022, with judges and servants of the Court of Public Treasury of Formosa. It can be understood that the main conclusions of these studies show that the Tax Enforcement processes have a massive presence in the city's Justice, with the majority being processed in the Comarca da Fazenda related to the collection of IPTU. Therefore, the PL discussed here, shows that administrative tax enforcement has a history and good results in comparative law, consolidating a legislative means able to balance the forces between the subjects of tax enforcement, responding to tax evasion maneuvers and creditor fraud. The law would follow the circumstances or the reality of society, that is, it recognizes a serious social problem, discipline and brings improvements.ptExecução fiscal administrativaDesjudicializaçãoAdministração pública