Cinco disfarces dos gastos tributários - uma contextualização crítica na prática profissional tributária do Rio de Janeiro

Resumo

Purpose: This dissertation investigates the main obstacles to tax expenditure transparency in the state of Rio de Janeiro, based on a novel typology of five “disguises” that hinder their recognition as public spending. It aims to demonstrate how these factors manifest in administrative practice and how they affect fiscal governance, offering recommendations and highlighting distinctive aspects of professional practice within the context of Rio de Janeiro’s tax administration. Design/Methodology/Approach: The study employs a qualitative and exploratory approach, combining a critical review of the specialized literature with document analysis, theoretical propositions, and insights drawn from the author’s professional experience at SUPEEC/SEFAZ-RJ. It documents practical experiences and reflections on the management of tax expenditures, using a theoretical framework to situate them within academic discourse. Rather than objectively codifying these experiences through academic references, the study draws from broader diagnoses to identify real-world examples from professional practice in Rio de Janeiro, aiming to characterize the local context and contribute to institutional improvement and future research. Findings: Five recurring disguises that compromise tax expenditure transparency were identified: (1) conceptual and legal ambiguity regarding the definition of tax expenditures; (2) structural complexity of the tax system, particularly the ICMS; (3) weak estimation methodologies; (4) lack of connection between tax benefits and explicit public policies; and (5) absence of categorization and integration with the budget process. Based on this typology, the study consolidates definitions and first-hand accounts that are novel in the literature and introduces original theoretical constructs such as the concept of the “hermeneutic benefit”. Originality/Value: In addition to offering practical guidance grounded in the intersection of theoretical inquiry and professional practice, the study presents an original conceptual framework based on the five disguises, which systematizes the challenges to tax expenditure transparency from a new critical perspective. The proposed typology serves as a useful analytical tool for both academic research and institutional diagnostics within tax administrations, potentially encouraging the formalization and adoption of more robust techniques.

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:10438/37055

Temas

Políticas PúblicasFinanças PúblicasAdministração PúblicaGovernança

Palavras-chave

Transparência na administração pública - Rio de Janeiro (Estado)Divulgação de informações financeirasAdministração tributáriaFormação profissional - Rio de Janeiro (Estado)Administração pública