Percepção dos Procuradores da Fazenda Nacional acerca da virada tecnológica no âmbito das execuções fiscaisum estudo de caso da Procuradoria-Regional da Fazenda Nacional na 3ª Região

Resumo

Objective: To investigate the perception of Brazil´s National Treasury attorneys regarding the technological shift of tax enforcement legal actions within the scope of the Brazil´s National Treasury Attorney´s Regional Office in São Paulo. Methodology: This is a qualitative research in the form of a case study. Through the methodological path, public documents were analyzed, especially from the Brazilian National Treasury Attorney´s Office and the Brazilian National Council of Justice, regarding the legal microsystem of tax enforcement legal actions and the technological shift of lawsuits. Also, interviews were carried out with National Treasury attorneys who work directly with use or development of technological tools related to tax enforcement legal actions in the states of São Paulo and Mato Grosso do Sul. After being collected, the data was subjected to content analysis in order to understand the case studied based on the theoretical framework. Results: The research indicated that the development and implementation of technological tools related to tax enforcement legal actions, in the three-stage paradigm of the technological shift, have proven to be a phenomenon mostly perceived as a gain in efficiency within the scope of the Brazilian National Treasury Attorney´s Office. Regarding the “virtualization of tax enforcement legal actions” axis, the research indicated as a majority perception that electronic lawsuits systems contribute to a less bureaucratic procedural process, with less “dead time”, ubiquitous (non-linear), more compatible with the idea of digital government and less timeconsuming judicial process. Regarding the “automation tools applied to tax enforcement legal actions” axis, the research revealed as a majority perception the gain in efficiency caused by aspects such as the standardization of attorney´s performances, the increase in process screening accuracy and the possibility of carrying out automatic acts in concert with the Judiciary. Regarding the “artificial intelligence tools applied to tax enforcement legal actions” axis, despite the existence of successful cases in brazilian legal institutions, the research pointed to a diffuse perception over the efficiency gains in tax collection activity and the viable limits for replacing human legal work with machines. Research Limitations: Having adopted the case study as the main investigation strategy, the research does not go deep into the analysis of the quantitative data collected and the perception of the phenomenon investigated by legal operators beyond the Regional Attorney Office covered in the case studied Applicability: The research, in addition to presenting a qualitative diagnosis of technological advances in tax enforcement legal actions that can serve as a subsidy for management measures within the institution, reveals the need for the Brazilian National Treasury Attorney´s Office to move foward in the search of the ideal model to enter the last stage – until here – of the technological shift of tax enforcement actions. Social contributions: The research reveals that the technological shift of public credit collection through tax enforcement legal actions, by enabling the development and implementation of optimizing and disruptive tools, can contribute to adequately address the main bottleneck in Brazilian Judiciary. Originality: No other academic research with qualitative methodology and interviews conduction was found, considering the specific objective to investigate the perception of legal agents regarding the technological shift of tax enforcement legal actions within the scope of the Brazil´s Judiciary or Public Treasury Attorney Offices.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/36056

Temas

Finanças PúblicasDesenvolvimento RegionalAdministração PúblicaTecnologia

Palavras-chave

Execução fiscalVirada tecnológicaAnálise de conteúdoPercepção dos procuradoresAdministração públicaInternet na administração públicaProcuradoria-Geral da Fazenda Nacional