The Brazilian Tax Execution Procedure

Cost Estimates and Reviews Over the Judicial Tax Collection

Abstract

Tax execution procedures are annually identified as the main challenge for the Brazilian Judiciary. They cost a lot, require regular human resources, Administration time and activities mostly centered in the litigation culture. The legal battles, however, are not the only revenues for the State Service, and probably, the least recommended for the tax payers’ financial condition, who are subject to a double role: paying for the whole tax execution procedures’ lifespan and being debtors as well. This working paper aims to crossover available official data to estimate the costs of tax execution procedures, this time not from the Judiciary but from the tax payer’s point of view.