O presente artigo busca investigar a legitimidade política da execução fiscal na seara da Justiça Federal, com base no binômio fiscal eficiência-justiça. Nesse sentido, lança-se a hipótese de que há uma crise de legitimidade no modelo de execução contra devedores de tributos. Essa é verificada no âmbito desta pesquisa a partir de referenciais empíricos colhidos de revisão de literatura no tocante aos anos de 2011 e 2013, em especial, para, ao fim, ser vista como verídica. Em termos gerais, objetiva-se a apresentação de um panorama compreensivo da situação da execução fiscal na Justiça Federal, de modo a explicitar os limites do modelo.
This article aims to investigate the political legitimacy of tax enforcement in Brazil’s Federal Judiciary. In general terms, the goal is to present a comprehensive view of tax enforcement’s situation in order to explain the limits of the current model. In this sense, it is hypothesized that there is a crisis of legitimacy in this model. First of all, we pass through the political legitimacy of the brazilian tax enforcement institute in the light of the binomial justice-efficiency. Then, we analyze the current situation of tax enforcement regarding the active debt of the Union in order to verify, in sequence, the exhaustion of this model. The hypothesis launched is verified based on the methodological analysis of empirical references collected by the CNJ and IPEA in the years 2011 and 2013, along also with a large bibliographical review. Thus, we conclude that the hypothesis is true. That is, there is a lack of political legitimacy in the tax enforcement model in Brazil’s Federal Judiciary.
