Sistema de apoio à cobrança de dívida ativa

Abstract

The collection of taxes is the form used to collect funds for the maintenance and maintenance of public entities. In periods of economic instability, the redemption of active debt, those arising from tax credit that has already matured and has not yet been paid, is shown as a major source of revenue. The main difficulties in collecting this type of debt are prescription, decay and unenforceability. These complications make it necessary to have a greater control of the debt register to prevent losses of collection due to prescription and improper collection and that can be accused as a waiver of revenue by the Court of Auditors. This work presents the development of a web system that aims to support the collection of active debt using debt management and notifications to facilitate the organization and control of debt of public agencies, providing optimization of debt collection and reduction of debt. loss of income through prescription. For the development of this tool the VRaptor IV framework was used together with Hibernate. We also used the Bootstrap 3 and JQuery libraries that facilitated the development of rich, intuitive and dynamic interfaces. With this work we hope to instigate more research that seeks to combine technology and public management that will meet the great need of modernization of the public service and, thus, facilitate the daily challenges of the servers in order to provide a better service for the population .