Análise da gestão da dívida ativa Estadual no Rio Grande do Norte no período de 2014 a 2018

Abstract

This paper aims to analyze the management of the State Active Debt in Rio Grande do Norte from 2014 to 2018. In order to achieve the general objective of this work, it was necessary to carry out a qualitative descriptive, bibliographic and through research on the Transparency portal of the State Government of Rio Grande do Norte and through books in physical and electronic format, as well as searching for articles published in Qualis magazines with concept A1, A2 and B1, B2. According to the results obtained, it was found that the State of Rio Grande do Norte has presented below-desired levels of Active Debt Management in the last five years. Two Laws were published, one in 2015 and 2018, aiming to increase the recovery level of the State's Active Debt. However, although there were some increases in Tax and Non-Tax Active Debt Collection before and during the years in which these laws were published, the State did not show an adequate level of improvement in Active Debt Management for the five years analyzed, compared to the desired levels, which are 50% or 100% in the Collection, and levels close to or equal to 0% in the Registration.