A estrutura organizacional dedicada à solução de conflitos repercute na arrecadação tributária?

Resumo

Objective: This study aims to investigate the relationship between the organizational structure of the Tax Administrative Litigation (CAT) of the State of Rio de Janeiro and the revenue levels of the public entity. To achieve this goal, regulatory changes affecting the functioning of the CAT were analyzed, assessing their impact on revenue performance and providing insights for the development of a more efficient and evidence-based tax administration. Methodology: The research employed an integrative methodology, combining qualitative and quantitative approaches. On the qualitative side, a documentary and content analysis were conducted to identify regulatory changes that altered the structure of the CAT. Conversely, in the quantitative dimension, revenue data from 2000 to 2023 were subjected to statistical analyses to identify potential correlations between structural changes and financial outcomes. This methodological combination ensured a comprehensive and in-depth perspective on the subject, encompassing both the practical and regulatory aspects of the analyzed changes. Findings: The findings indicate that, although the CAT plays a significant role in fiscal administration, no statistically significant correlation was found between its structural changes and the state’s revenue levels. However, operational impacts were identified concerning judgment criteria and access mechanisms to tax litigation, highlighting the need for future studies to explore external variables that may influence revenue collection. Research Limitations: The analysis is restricted to the context of Rio de Janeiro. Practical implications: The study can guide public managers and legislators in the development of more effective tax policies and regulations. Social implications: The social implications lie in fostering a more equitable, efficient, and transparent tax administration, strengthening the relationship between the state and taxpayers, and enhancing the legal and tax system. Originality: By employing an innovative analytical approach to the subject, this study advances originality, addresses gaps in the literature, and fosters a more rigorous and informed debate on tax administration.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/36859

Temas

Finanças PúblicasAdministração PúblicaGovernança

Palavras-chave

Contencioso Administrativo TributárioEstrutura organizacionalAdministração públicaTax Administrative LitigationOrganizational structurePublic administrationAdministração tributáriaImpostos - ArrecadaçãoTransparência na administração públicaTribunais administrativos