THE PRINCIPLE OF EFFICIENCY IN THE TAX SCOPE: THE EVOLUTION OF PGFN ACTIONS IN THE COLLECTION OF ACTIVE DEBT

Abstract

This scientific article analyzes the principle of efficiency, provided for in Article 37 of the Federal Constitution, in its application within the Public Administration, especially by the Attorney General's Office of the National Treasury (PGFN). Initially, it examines the institution of the Differentiated Credit Collection Regime (RDCC), regulated by PGFN Ordinance No. 396/2016, and the pre-execution endorsement, introduced by Law No. 13,606/2018, whose repercussions have been the subject of intense doctrinal debates and concentrated constitutionality control in the Supreme Federal Court. Subsequently, the study highlights the consolidation of more recent instruments, such as the tax settlement (Law No. 13,988/2020 and PGFN Ordinance No. 9,917/2020), which incorporated consensuality as a guideline for collecting active debt, and the Rural Desenrola Program (Decree No. 12,381/2025), which strengthened the policy of segmenting and negotiating registered credits, especially in the family farming sector. It concludes that the PGFN's actions have evolved from a model focused on asset seizure to a hybrid system, in which coercion is combined with consensual and selective instruments, ensuring greater rationality, effectiveness, and alignment with the principle of efficiency.