ANÁLISE ECONÔMICA DO DIREITO: UMA VISÃO SOBRE MÉTODOS ALTERNATIVOS DA COBRANÇA DO TRIBUTO

Abstract

The “Economic Analysis of Law” (AED) is a theoretical and practical approach that uses tools from economic science to interpret legal phenomena. This article aims to explore the application of AED in the tax credit collection system, highlighting alternative methods that balance efficiency and equity, making Public Treasury collection more effective, fair and less costly. Typically, tax collection involves slow and costly legal procedures, both for the tax authorities and for taxpayers. AED proposes alternatives such as protest, which can reduce administrative costs, speed up receipts and increase revenue predictability.