Transação tributáriaanálise da agenda no ciclo de política pública

Resumo

The offer in compromise is a legal institute abstractly planned for decades, without, however, having been implemented, until the priority on the agenda was erected. This research seeks to identify the political elements, problems and visible actors that contributed to the prioritization of the agenda that culminated in the implementation of public policy, according to the theories of flows (KINGDON, 1984) and punctuatedequilibrium (TRUE/JONES/BAUMGARTNER, 2007). The identification of positive and negative feedback, as well as the role of medium-level bureaucracy and policy entrepreneurs is a starting point for the research. From the analysis of these elements, we focus on the role of the repeated fiscal recovery programs – REFIS, with their externalities and perverse incentives, as one of the keys that impacted the advancement of the offer in compromise agenda, as well as the reflections in the formulation of public policy aimed at resolving tax disputes and increasing the collection resulting from that saturated model of fiscal recovery programs. The results of public policy are, although partial, due to the recent implementation and the peculiarities arising from the global crisis in public health (COVID-19), addressed at the conclusion, indicating, at least superficially, the correct answers in the formulation and correction of the distortions existing in the REFIS model.

Ficha do documento

Tipo

Dissertação

Ano

2021

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso restrito

Identificador

oai:repositorio.fgv.br:10438/31345

Temas

Políticas PúblicasFinanças PúblicasAdministração Pública

Palavras-chave

Transação tributáriaCiclo de políticas públicasAgendaEquilíbrio pontuadoFluxosPrograma de Recuperação Fiscal - REFISOffer in compromisePunctuated-equilibriumFlowsPublic policyAdministração públicaObrigação tributáriaCompromisso (Direito)Políticas públicas - BrasilPolítica tributáriaPrograma de Recuperação Fiscal