Understand what the default debtor is


ETCO develops material with the objective of clarifying in a clear and simplified way, what is the Contumaz Debtor, the damage that this type of debtor causes to the country and how we must combat it.

Stubborn tax debtor:
Find out why this type of debtor is so harmful to the country and how it is possible to fight it

ETCO defends that the Public Power can use legal tools to combat the persistent tax debtor, which causes enormous damage to public coffers, free initiative, fair competition and the population as a whole. For this, it is essential that there is a union of efforts by the Executive, the Legislative, the Judiciary and the most diverse groups of civil society interested in the theme.


The creation of special taxation regimes for incumbent tax debtors and for critical sectors can reduce the losses that premeditated and systematic tax evasion causes to public coffers and the competitive environment. Some members of the Federation, however, are reluctant to create laws in this regard for fear that they will be overturned in court.

To help them, ETCO commissioned the tax expert Hamilton Dias de Souza, a member of its advisory board and master in Tax Law from the Faculty of Law of the University of São Paulo (USP), to study the arguments used in the processes and decisions already made taken by the Federal Supreme Court for this type of case.

The objective is to contribute so that States and the Union, when interested in implementing a differentiated tax collection regime, can create their bills with greater legal certainty.

ETCO also promotes awareness of the authorities on the subject, participating in debates and thematic events.

Magazine: How to Combat the Accurate Tax Debtor