Procedural Efficiency and Regional Development: The Impact of the Restructuring of Tax Execution in the Court of Justice of the State of Goiás

Abstract

Objective: The objective of this study is to investigate the impact of the restructuring of tax enforcement in the Court of Justice of the State of Goiás (TJGO), with the aim of analyzing how the implementation of the Efficient Tax Enforcement Project contributes to reducing procedural congestion and promoting regional development between 2017 and 2022. Theoretical Framework: The Theory of Procedural Efficiency stands out, which addresses the importance of speed and effectiveness in the provision of jurisdiction, Dejudicialization, related to the resolution of conflicts outside the judicial scope to improve process management, and Sustainable Regional Development, which analyzes the impact of judicial practices on socioeconomic development. Method: The methodology adopted for this research comprises a qualitative approach, based on the documentary analysis of reports and regulations of the Court of Justice of the State of Goiás (TJGO) and the National Council of Justice (CNJ). The study focuses on the restructuring of the 1st Tax Enforcement Court of Goiânia and its impacts. Data collection was carried out through the analysis of official documents, such as resolutions, management reports and procedural statistics, complemented by a literature review related to dejudicialization and procedural efficiency. Results and Discussion: The results obtained revealed a significant reduction in the processing time of tax enforcement proceedings in the 1st Court of Goiânia, contributing to dejudicialization and improved procedural efficiency. In the discussion section, these results are contextualized in light of the theoretical framework, highlighting the relationships between procedural efficiency and regional development. Discrepancies in the data and limitations, such as the dependence on official reports, are also proven. Research Implications: The efficiency of the judicial system directly influences Sustainable Regional Development. In this sense, it is essential to understand how the restriction of tax enforcement in the TJGO can serve as a model, balancing procedural agility and regional strengthening, expanding access to justice and promoting an environment conducive to development. Originality/Value: This study offers a unique analysis of the impact of restructuring tax enforcement on regional development, highlighting practices of the Court of Justice of the State of Goiás (TJGO) that increase procedural efficiency and access to justice as a reference for other jurisdictions.