DEJUDICIALIZATION OF TAX EXECUTIONS IN THE FACE OF SOCIAL INNOVATIONS

Abstract

Article aims to analyze the dejudicialization of tax executions from the perspective of social innovations, with the general objective of investigating how social innovations can promote efficiency and effectiveness in procedural speed and tax justice. To this end, a bibliographic review and documentary analysis were used, with a hypothetical-deductive approach, in order to achieve the study results. In principle, it is clear that the high number of tax executions causes a congestion rate of over 87% and that recent initiatives, such as CNJ Resolution No. 547/2024, which prioritizes the extinction of low-value executions, and technical cooperation agreements, have substantially reduced the procedural backlog. It was also observed that measures such as prior conciliation and the exchange of interinstitutional information contribute to reducing delays and increasing the effectiveness of tax collections. It was concluded that social innovations are essential for the modernization and promotion of tax justice and efficiency in credit recovery. Despite the advances, limitations related to technological implementation and the adherence of public entities persist, suggesting the need for future research on the impact of these initiatives. The practical application of the research reinforces the importance of extrajudicial and integrated solutions, benefiting both the Judiciary and taxpayers. The study is original in proposing a multidimensional analysis, contributing to the strengthening of democratic governance in Brazil.