A criação de um Conselho de Entidades de Santa Catarina como agente na depuração dos cadastros de contribuintes catarinenses e os potenciais impactos na desjudicialização do executivo fiscal

Abstract

The following text addresses aspects related to the challenge imposed on the Santa Catarina Public Administration regarding the accuracy, access, and update of taxpayer registries. It evaluates both the implications arising from potential limitations in the aforementioned fields and a potential scenario of assistance in the solution derived from the integration and use of available taxpayer databases in the Santa Catarina Public Administration, aiming at cross-referencing data sources with the consequent optimization of respective records. In this sense, after contextualizing the mentioned situation, the aim is to make it explicit that with data integration among governmental entities, proper access to the best data sources, and the use of sophisticated practices for refining taxpayer databases, it is possible to enhance the dejudicialization of the fiscal executive, given that the inaccessibility of postal and property-related information about taxpayers constitutes a significant obstacle to the effectiveness of administrative and judicial collection.