English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

DOI: 10.12957/rdc.2018.31598  O presente trabalho objetiva a analise critica do instituto da Divida Ativa, a partir do diagnostico da situacao em que a mesma se encontra no Municipio de Salvador. Por meio do estudo de fontes teoricas especializadas e da verificacao de dados empiricos disponibilizados pela Secretaria da Fazenda e pela Procuradoria do Municipio, considera-se a relevância juridica e financeira do instituto e realiza-se a analise da sua situacao atual, da sua evolucao historica, do baixo desempenho da recuperacao dos creditos inscritos e das razoes da formacao do seu estoque, que e expressivo. Finalmente, serao ponderadas algumas alternativas de saneamento e recuperacao, o que inclui tanto a revisao de toda a estrutura e dinâmica da Administracao Fazendaria, ate a adocao dos chamados meios alternativos de solucoes de conflitos no âmbito fiscal. Palavras-Chave: Divida Ativa; Creditos Tributarios; Receita Publica; Municipio do Salvador; Execucao Fiscal; Resolucao Extrajudicial de Conflitos. Abstract The present work aims at the critical analysis of the institute of “Active Debt”, based on the diagnosis of the situation in which it is located in the Municipality of Salvador. Through the study of specialized theoretical sources and the verification of empirical data provided by the Treasury Department and the Municipal Attorney's Office, the legal and financial relevance of the institute will be considered and the analysis of its current situation, historical evolution, low Performance of the recovery of the credits registered and the reasons for the formation of its enormous inventory. Finally, some resolution and recovery alternatives will be considered, which includes reviewing the entire structure and dynamics of the Treasury Administration, until the so-called alternative means of conflict resolution in the fiscal sphere. Keywords: Tax Credits; Public Revenue; Municipality of Salvador; Fiscal Execution; Extrajudicial Settlement of Conflicts.

DIAGNÓSTICO E ANÁLISE-CRÍTICA DA DÍVIDA ATIVA DO MUNICÍPIO DE SALVADOR, E PROPOSTAS PARA O SEU SANEAMENTO