Public policies for enhancing tax collection in brazilian municipalities: an inquiry into the modernization of tax administration and basic social sectors program (PMAT)

The Modernization of the Tax Administration and Basic Social Sectors Program (PMAT) was created in 1997 in order to provide a more efficient process for tax collection in Brazilian municipalities. In the period 2002-2011, 487 projects of municipalities located in 22 Brazilian states, with more than...

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Detalles Bibliográficos
Autores principales: da Silva, Hudson Pacifico, Calegari, Tales Victor
Formato: Artículo publishedVersion
Lenguaje:Portugués
Publicado: Temas de Administração Pública 2017
Materias:
Modernization of tax administration; Municipal tax collection; Evaluation of public policy; PMAT; BNDES
Modernização da administração tributária; Arrecadação tributária municipal; Avaliação de políticas públicas; PMAT; BNDES;
Acceso en línea:https://periodicos.fclar.unesp.br/temasadm/article/view/7303
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=br/br-048&d=article7303oai
Aporte de:
Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO) de Consejo Latinoamericano de Ciencias Sociales
id I16-R122-article7303oai
record_format dspace
institution Consejo Latinoamericano de Ciencias Sociales
institution_str I-16
repository_str R-122
collection Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO)
language Portugués
topic Modernization of tax administration; Municipal tax collection; Evaluation of public policy; PMAT; BNDES
Modernização da administração tributária; Arrecadação tributária municipal; Avaliação de políticas públicas; PMAT; BNDES;
spellingShingle Modernization of tax administration; Municipal tax collection; Evaluation of public policy; PMAT; BNDES
Modernização da administração tributária; Arrecadação tributária municipal; Avaliação de políticas públicas; PMAT; BNDES;
da Silva, Hudson Pacifico
Calegari, Tales Victor
Public policies for enhancing tax collection in brazilian municipalities: an inquiry into the modernization of tax administration and basic social sectors program (PMAT)
topic_facet Modernization of tax administration; Municipal tax collection; Evaluation of public policy; PMAT; BNDES
Modernização da administração tributária; Arrecadação tributária municipal; Avaliação de políticas públicas; PMAT; BNDES;
description The Modernization of the Tax Administration and Basic Social Sectors Program (PMAT) was created in 1997 in order to provide a more efficient process for tax collection in Brazilian municipalities. In the period 2002-2011, 487 projects of municipalities located in 22 Brazilian states, with more than R$ 900 million of funding, were approved. After more than 15 years of establishment of PMAT, the question that arises is whether the results of funded projects justify its continuation. The objective of this paper is to present evidence to assist in the response to this question by identifying a relationship between the implementation of PMAT and tax collection in selected municipalities. The results suggest that this relationship is positive and that this type of program has great potential to strengthen the municipal government.
format Artículo
publishedVersion
Artículo
publishedVersion
author da Silva, Hudson Pacifico
Calegari, Tales Victor
author_facet da Silva, Hudson Pacifico
Calegari, Tales Victor
author_sort da Silva, Hudson Pacifico
title Public policies for enhancing tax collection in brazilian municipalities: an inquiry into the modernization of tax administration and basic social sectors program (PMAT)
title_short Public policies for enhancing tax collection in brazilian municipalities: an inquiry into the modernization of tax administration and basic social sectors program (PMAT)
title_full Public policies for enhancing tax collection in brazilian municipalities: an inquiry into the modernization of tax administration and basic social sectors program (PMAT)
title_fullStr Public policies for enhancing tax collection in brazilian municipalities: an inquiry into the modernization of tax administration and basic social sectors program (PMAT)
title_full_unstemmed Public policies for enhancing tax collection in brazilian municipalities: an inquiry into the modernization of tax administration and basic social sectors program (PMAT)
title_sort public policies for enhancing tax collection in brazilian municipalities: an inquiry into the modernization of tax administration and basic social sectors program (pmat)
publisher Temas de Administração Pública
publishDate 2017
url https://periodicos.fclar.unesp.br/temasadm/article/view/7303
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=br/br-048&d=article7303oai
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