Framework to support decision-making in the granting of Refis tax benefit by brazilian municipalities

• Autor(a) principal: Turini, Amanda Maciel Carneiro
• Data de Publicação: 2024
• Outros Autores: Raupp, Fabiano Maury
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3452
• topic: Tax benefit; REFIS; Framework; Decision-making support; Brazilian municipalities; Benefício tributário; REFIS; Framework; Apoio à tomada de decisão; Municípios brasileiros

This research aimed to propose a framework to support decision-making in granting Refis tax benefit by Brazilian municipalities. With a qualitative, descriptive, and exploratory research methodology, analytical and prescriptive emphasis, and use of Design Science Research as a method, it has a vision of intersubjective, interactionist, co-constructed reality, epistemology, and constructivist paradigm. Data collection and analysis were based on documents, official data, theoretical references, observation, interviews, and questionnaires, with content analysis and triangulation. Experts validated the instrument, and applications were made via simulation in Brazilian municipalities. Consequently, the framework composed of 7 dimensions and 19 categories was generated, one of them being unprecedented in theoretical studies and categorization. Through the research and its theoretical and practical advances, it is possible to conclude the potential of the framework as an instrument to support municipal public managers in the decision-making of the granting of Refis tax benefit, whose collaborations have an impact on the Academia, society, and Public Administration, weaving their reflections and elaborating their final product with various worldviews aiming at the satisfaction of the collective good.