As inovações nos meios de pagamentos e seus impactos nos processos de arrecadação tributária para a melhoria do ambiente de negócio

Resumo

Purpose – This study seeks to investigate the adoption of new generation payment methods by tax authorities, especially the instantaneous payment Pix, and how their adoption can impact tax collection processes and improve the business environment. Design/methodology/approach – Initially, a survey was conducted using exploratory documentary research to understand the panorama of the adoption of the Brazilian instant payment method Pix by tax collection in the various federated entities. Then, semi-structured interviews were conducted with system managers from the Tax Administration of SEFAZ RJ with the aim of investigating the operational context of the systems in terms of collection data update time and understanding to what extent the adoption of faster payment methods can influence the agility of operations controlled by the sector and improve the delivery of public services. Findings – The adoption of Pix for tax collection is growing and is currently adopted by the Federal Government and by more than 80% of the States. Tax system managers are aware that the adoption of faster payment methods can influence the efficiency of public service provision. However, there are still some challenges, as most tax management systems are not yet prepared for such agile processing, which is a bottleneck for improving the business environment. Research limitations/implications – The interviews were conducted at the Rio de Janeiro State Finance Department, so the results can be extrapolated to other places with certain care, considering the different realities. Practical implications – To contribute with information on the current context in the adoption of Instantaneous Payments by tax collection and to reflect on opportunities and challenges so that the use of more agile payment information stimulates the modernization of the Tax Administration and provides a better business environment. Social implications – Public Administration can be inspired by the private market, so that new payment methods drive remodeling for the provision of more efficient public services. Originality– No studies were identified that relate the adoption of instant payments by tax collection to improving the business environment.

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:10438/36778

Temas

Gestão PúblicaFinanças PúblicasDesenvolvimento EconômicoAdministração Pública

Palavras-chave

Administração TributáriaPagamentos instantâneosAmbiente de negócioFinançasPagamentos - Meio eletrônicoIndústria de serviços financeiros - Inovações tecnológicas