2026-05-202026-05-202025-08-18SOUZA FILHO, Fernando Saraiva de. Um estudo de caso para otimizar a eficiência nos processos de execuções fiscais na Procuradoria-Geral do Estado do Pará - PGE/PA. Orientadora: Luciana Neves Gluck Paul. 2025. 127 f. Dissertação (Mestrado em Direito) - Instituto de Ciências Jurídicas, Universidade Federal do Pará, Belém, 2025. Disponível em: https://repositorio.ufpa.br/handle/2011/18246. Acesso em:.https://repositorio.ufpa.br/handle/2011/18246The inclusion of the principle of efficiency in the 1988 Political Charter imposes on Public Administration the challenge of complying with this constitutional mandate. The inefficiency in recovering credits registered as active debt is a problem that needs to be faced, especially with the possibilities offered by contemporary technologies. Technological tools such as systems based on Artificial Intelligence emerge as a solution to optimize the management of tax enforcement processes within the scope of PGE/PA. This project aims to carry out a Case Study based on the New Active Debt Collection Model implemented by the Attorney General's Office of the National Treasury - PGFN to provide greater efficiency in the recovery of credits registered in the Union's active debt with the help of systems that use Artificial Intelligence. Based on the results obtained in the research, the methodologies used by the Federal Treasury Attorney's Office will be proposed to the Attorney General of the State of Pará, adapting the realities of PGE/PAAcesso AbertoAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Execução fiscalInteligência artificialEficiência na arrecadação tributáriaPGFNPGE/PATax executionArtificial intelligenceEfficiency in tax collectionDissertaçãoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOREGULAÇÃO E NEGÓCIOS PÚBLICOS-PRIVADOS NA AMAZÔNIADIREITO AO DESENVOLVIMENTO, NEGÓCIOS PÚBLICOS-PRIVADOS E POLÍTICAS PÚBLICAS