JUDICIARY POWER IN NUMBERS AND THE DEAD-LOCK OF THE TAX ENFORCEMENT JUCIAL ACTIONS

This article deals with procedural statistics on tax foreclosures. Of the 80.1 million cases in process in 2018 in Brazil, 31.4 million were foreclosures. From this juncture, the text lists possible causes that together contribute to this alarming situation. The main topics covered are: Information...

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Veröffentlicht in:Revista eletrônica de direito processual 2020-04, Vol.21 (1), p.252-274
Hauptverfasser: Marcelo Guerra Martins, Ana Elizabeth Lapa Wanderley Cavalcanti
Format: Artikel
Sprache:eng
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Zusammenfassung:This article deals with procedural statistics on tax foreclosures. Of the 80.1 million cases in process in 2018 in Brazil, 31.4 million were foreclosures. From this juncture, the text lists possible causes that together contribute to this alarming situation. The main topics covered are: Information Society and its reflexes in the legal scope; judicial statistics with emphasis on tax foreclosures; causes that lead to this type of legal action to represent a great impasse for the operation of the judicial system. The text presents an approach of qualitative nature, being the conclusions obtained by the inductive method.
ISSN:1982-7636
DOI:10.12957/redp.2020.43297