Eficiência tributária: um estudo do desempenho das regiões fiscais da Receita Federal do Brasil na arrecadação de imposto de renda entre 1995 e 2006 / Tax efficiency: a study of the performance of regionss tax revenue collection in the Brazilian Federal income tax between 1995 and 2006

AUTOR(ES)

Julio César dos Santos Pimentel

DATA DE PUBLICAÇÃO

2009

RESUMO

Historically, the role of the State is always changing, however it is always essential. The necessary changes in the recent role of the State are related to a number of changes to the end of the twentieth century, both the political scene as economic. The first question that arises in debate on the review of the role of the State is the size of your funding needs to promote stability, growth and welfare. The incoming tax is the main source of resources used in the financing of government programs and, through them, the government funds their expenses, their for investment and deploy public policies. In Brazil, the reform of the State in 1995 sought to create new organizational and legal institutions that aimed at its modernization and increased efficiency. In this way, the Federal Incoming Office of Brazil, an institution that aims to tax collection, has increased its incoming tax to the government structure and implement social and public policies. Therefore, this paper checks the efficiency in collection of resources by the federal government as a way of promoting development and, consequently, welfare. To assess the efficiency it was applied the Data Envelopment Analysis technique. The results indicate that only one of ten regions tax presented efficiency at all times, and two others had efficiency by at least one period. With respect to efficiency, the study revealed the formation of four clusters, which are grouped in the regions tax. The results suggest the use the efficient region tax as a benchmark.

ASSUNTO(S)

eficiência gestor público receita federal análise envoltória de dados data envelopment analysis (dea) efficiency public manager federal incoming office

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