Delegation of Small Tax Assets
DOI:
https://doi.org/10.46801/2595-6280-rdta-48-16Keywords:
efficient collection, paid out collection delegation, small active debt certificate, active subjectAbstract
This article try to provide subsidies with better efficiency in tax collection. In this sense, the legal possibility of the onerous delegation to collect small consolidated tax credits has been developed. The principle of efficiency was used as a limiter of the unavailability and/or inalienability of public property, which is realized here in the active debt certificate (CDA), provided that the consolidated tax credits that make up each CDA are not executed by the owner of its property (Fisco) due to the cost-benefit of the amount involved (up to R$ 20,000.00 according to the current MF Ordinance No. 75/2012).
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Copyright (c) 2021 Rafael Albertoni Faganello
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