Programa de modernizaÃÃo da administraÃÃo tributÃria: o caso da SecretÃria de FinanÃas da Prefeitura do Recife

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

The aim of this work was to evaluate the Tax Administration Modernization Programme of the Municipality of Recife â TAMP/Recife, in 1998, from a point of view of increasing the municipalities income tax tributes, and bettering the quality of attention given to the tax paying citizens. These were the two principal central objectives of the referred programme taken as references for analyzing the results obtained for the specific objectives. Concerning the specific objectives, they consisted of eight points of action discriminated in the programme, which were all analysed in detail, with the objective of establishing a relationship between the results and the central objectives, above mentioned. Since the process of municipal tax collecting involves a series of tributes, each with their own peculiarities regarding emission, it was chosen to reduce the working points, in the sense of researching only the behaviour of income tax tributes relative to Urban Land Taxes â (ULT) and the use of the same procedure, to evaluate the performance of all municipal income tax tributes in future works. Aiming to confirm our suppositions regarding the increase in the collection of income tax revenue arising from municipal land taxes and a better handling of the quality of attention given to the taxpayer, the incidence and the results of some factors considered as determinate for the success of the two central objectives discussed here were analysed. The first factor established that tax revenue regarding municipal land taxes would increase as the public municipality director elevates his aliquot or the basic calculation of the taxes referred to. The second considered principle was that there would be a direct relationship between the performance of the municipal economy, with discounts in the taxpayers contributions and the collection of the referred taxes. To conclude the list of factors, the possibility of increasing municipal land taxes was presented, this way a bettering in quality of attention given to the tax paying citizen is to be linked to the measures adopted by the public municipality director, while searching to invest in the efficiency of the procedures and it was decided to use the TAMP/Recife as the important instrument for this. The theoretical reference, essentially, dealt with the principles that give adequate directions to the Brazilian managerial administration reform and the increased value of citizen concept, arising from a public administration that is more and more structured for the citizen. Next, showing the adopted methodology for the research, with a case study of the Tax Administration Modernization Programme of the Municipality of Recife. In the search for the necessary information to conclude the work regarding the present case study, at the Finance Ministry of Recife (FIMIN), and the Municipal Info Enterprise (MIE), and other official organs: bibliographic surveys and interviews were carried out and also research into managerial reports, and reports accompanying the same programme, and consultations relative to the law projects directed to the Recife city council chambers. The approved texts were published in the official newspaper of the municipality, so that, with the passing of time, the texts could be arranged for forming the establishment of a logical thought structure that is meant to reply to the questions initially found in the research. Through the conclusions presented relative to this work and under the theoretical foundation adopted throughout the text, some recommendations and suggestions for new works were formulated

ASSUNTO(S)

cidadania eficiÃncia programme of tributary administration modernization avaliaÃÃo administracao publica evaluation efficiency and citzenship programa de modernizaÃÃo da administraÃÃo tributÃria

ACESSO AO ARTIGO

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