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...
Guardado en:
| Autores principales: | , |
|---|---|
| Formato: | Artículo publishedVersion |
| Lenguaje: | Portugués |
| Publicado: |
Temas de Administração Pública
2017
|
| Materias: | |
| 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: |
| Sumario: | 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. |
|---|