Modernização da fiscalização tributáriao caso do PROFISCO I no Distrito Federal

Resumo

This dissertation does a methodologic evaluation ex-pose to tax modernization. Modernization of the tax inspection: Profisco I case at Distrito Federal present a methodologic evaluation ex-post kind concerning to the modernization of the tax inspection: based on the Project of Modernization of State Tax Management (Profisco I) which one was implemented by Distrito Federal from 2016 to 2021. Modernization of the tax inspection: Profisco I case at Distrito Federal presents a methodologic evaluation ex-post kind concerning the modernization of the tax inspection: based on the Project of Modernization of State Tax Management (Profisco I) which was implemented by Distrito Federal from 2016 to 2021. PROFISCO I it was a public policy result of a multilateral agenda, in which the Inter-American Development Bank (BID), as the vector of development in multiletariat at developing countries, signed with the Government of the Federal District, the Loan Agreement No. 3040/0C-BR, with the State Finance Department of the Federal District as borrower and/or executing agency. It was developed based on the guidelines of the Conditional Credit Line (CCLIP) for the Support Program for Tax Management and Integration of Tax Authorities in Brazil (PROFISCO – BR-X1005). The PROFISCO Credit Line (BR-X1005) was designed to contribute to the integration of tax authorities and modernization of fiscal, financial, and property management, making the current tax system more effective, in compliance with Brazilian constitutional and legal norms. Furthermore, CCLIP PROFISCO sought to complement the actions implemented within the scope of the National Support Program for the Tax Administration of the Brazilian States (PNAFE) and to support the states in the implementation of the Fiscal Adjustment Program. To carry out this evaluation, in addition to a holistic analysis of the path taken by PROFISCO I until its effective implementation within the scope of the GDF, in a stricto sensu way, was applied questionnaires to the technical areas of SEF/DF, among others, inquiring about the operationalization and results obtained with the Products/Indicators of Results - taking into account the financial resources obtained with said financing -, when it can be seen that the financial resources from this financing promoted significant results for the District Tax Authorities and for civil society as a whole. Important to highlight that this research is empiric, so, were adopted the content analysis theory with the survey technique using the ex-post evaluation. Therefore, there are base documents liked to PROFISCO I, as a Conclusive Report of the Project, Technical Clarification Notes, Financing Contract, and semi-structured questionnaires answered by the technical areas of SEF/DF.

Ficha do documento

Tipo

Dissertação

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/34672

Temas

Políticas PúblicasFinanças PúblicasAdministração PúblicaDados

Palavras-chave

PROFISCOPolítica públicaAvaliação ex-postModernização tributáriaFiscalização tributáriaPublic policyEx-post evaluationTax modernizationTax inspectionAdministração públicaResponsabilidade fiscal - BrasilAdministração tributáriaFinanças públicas - BrasilPolíticas públicasImpostos