Programa Especial de Regularização Tributária (PERT): uma análise dos impactos das renegociações tributárias de contribuintes inadimplentes no estado de Minas Gerais

Abstract

Tax installments are instruments that suspend the enforceability of the tax credit, as provided for in Article 151 of the National Tax Code (CNT). They can be classified into conventional or special installments. The establishment of special installments arises from the accumulation of debts that drag on over long periods, creating restrictions on the relationship between taxpayers and the state. Thus, the bureaucracy through tax installments with significant reductions, forgiveness of fines and reduction of interest arrears arises as alternatives with the potential to assist the State in its objective of increasing the collection of tax assets and regularizing the situation. taxpayers before the tax authorities. The Special Tax Regularization Program - PERT, which was instituted by Law No. 13,496, on October 24, 2017, aims to settle tax and non-tax debts. In addition, this program is the successor to four others created by the Federal Government to promote the settlement of debts through installments. This study will analyze quantitatively and qualitatively, based on data provided by the Ministry of Finance, the impacts in terms of recovery of installments of tax debts of defaulting taxpayers of the state of Minas Gerais under the Tax Regularization Program. - PERT. In this sense, the results obtained by the program in its first year, the behavior of taxpayers who adhered to the percentages of reduction of amounts due after accessions, the financial impact of the reduction and the amount of tax waivers to understand the financial and social burden. generated by the program will be analyzed. Therefore, from the analyzes performed, results will be obtained indicating that the Special Tax Regularization Program tends to follow the same line as the predecessor programs, but with limited effectiveness and not presenting satisfactory recovery results in relation to the total amount of debts contemplated by the program.