Gerenciamento da informação aplicado ao sistema de seleção de contribuintes no âmbito da fiscalização: estudo de caso Administração Tributária Mineira

• Autor(a) principal: Vieira, Maria da Conceição Soares
• Data de Publicação: 2009
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Fundação João Pinheiro
• Texto Completo: http://repositorio.fjp.mg.gov.br/handle/tede/322
• topic: Gestão da informação; Fiscalização tributária; Tributação; Contribuinte; Minas Gerais; ADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS

This work deals with the management of information applied to the taxpayers selection system on tax agency of Minas Gerais State called Secretaria de Estado de Fazenda de Minas Gerais. The tributary administration of Minas Gerais State, like the other states, aims to achieve satisfactory levels of compliance with tax obligations provided by law, to guarantee the revenues necessary to the state public accounts balance. The efficiency of management methods and the procedures used in tax planning requires modern techniques of taxpayers selection – supported by objective criteria - and a database. The monitoring of taxpayers with respect to the compliance with tributaries obligations through these resources allows the discovery of tax evasion. Studies evidence a direct relation between the use of tributaries information and the increase of the control of taxpayers by the taxes agencies. The policies of modernization adopted by the tributary administration of Minas Gerais State seek to develop mechanisms and solutions to obtain and exchange information. The large volume of tax information resulting from such practices should be organized and managed to achieve the desired objectives. The model of information management proposed by Davenport (1998) and the theoretical model of taxpayers selection were used as reference. The theoretical model of taxpayers selection was built from technical and objective criteria and from a basis of tax, fiscal and economic information, considered important by the technical literature and obtained by exploratory and documentary research. The case study was the method used to analyze the process of taxpayers selection made by managers and directors of the tax agency of Minas Gerais State, responsible and / or participants in the fiscal planning. Through a semi-structured questionnaire, the research aimed to know the selection systematic used and the management information concerning to the determination of requirements and use of information in the process. The results demonstrated that, currently: the selection process is not fully structured in the Tax Agency and not based on objective and well defined selection criteria; the database does not provide, adequately, the monitoring of taxpayers and the identification of tributary legislation violation; and the tributary administration of Minas Gerais State needs a model for managing information properly structured and systematized, especially to attend the selection process. Thus, this work aims to contribute for the reformularization of taxpayers selection process through a proposal of selection and management information guidelines model that enables the tributary administration to increase its ability to meet legal obligations and the aspirations of the community.