Fonseca, Rafael Campos Soares da2026-11-092026-11-092026BOMBONATTI, Andreia Izabel Guarnetti. O Tema 1.184 da Repercussão Geral do STF e a Resolução n.° 547/2024 do CNJ: Paradigmas da Desjudicialização Tributária e a Adaptação das Diretrizes do Ministério da Fazenda para a Arquitetura Estratégica da Gestão do Crédito Público Municipal. São Paulo: 2026. 212 f.https://repositorio.unialfa.com.br/handle/123456789/854The present study addresses the jurisprudential shift adopted by the Supreme Federal Court (STF) regarding the dismissal of low-value tax enforcement actions. The Court’s Theme 1.184 legitimized the dismissal of cases considered economically inefficient. In turn, National Council of Justice (CNJ) Resolution n.° 547/2024 authorized the dismissal of pending cases involving amounts up to R$ 10,000.00, establishing a single threshold for all federative entities. It should be noted that, for new filings, the verification of pre-enforcement requirements (attempts at conciliation and protest) and compliance with the minimum value established by law by each public entity will be necessary. Unlike cases already filed, which follow the uniform threshold of R$ 10,000.00, new tax enforcement actions will observe the parameter established by each legal entity under public law. It is observed, however, that there is no specific legislation governing the effective management of these portfolios. In light of this gap, the study questions whether Municipalities may adopt Ministry of Finance Ordinance n.° 293/2017 used by the Office of the Attorney General of the National Treasury (PGFN) which establishes criteria for classifying the profile of debtors and debts, known as rating, to better guide collection efforts. In this sense, the study was structured in three stages: a historical analysis of the STF’s case law on the subject and of CNJ Resolution No. 547/2024; a critical examination of the normative acts related to the Court’s landmark decisions, such as the IPEA Minimum Costs for Filing Report and Technical Notes from the Courts of Justice of São Paulo, Minas Gerais, and Rio de Janeiro, encouraged by the CNJ to guide court clerks; and an investigation of the practical implications of adopting the PGFN’s rating project for reorganizing municipal extrajudicial tax collection. The methodology of this article is grounded in bibliographic research, consultation, and jurisprudential analysis—primarily of the Supreme Court—as well as in reports issued by the Judiciary, the CNJ, and the PGFN. The findings indicate the feasibility of adopting the model at the municipal level, with reservations concerning the necessary adaptation of municipalities in three respects: technological infrastructure, staff qualification for data operation, and management capacity for directing administrative collection strat.ptTema 1.184 do STF; Resolução n.º 547/2024 do CNJ; cobrança pós-desjudicialização; rating.