Sustentabilidade fiscal: a utilização de ferramentas tecnológicas no processo de controle e fiscalização dos tributos municipais

Resumo/Ementa

This research dealt especially with the use of technological tools in the process of control, inspection and collection of municipal taxes. It aims to define the use of technological tools in the process of control and inspection of municipal taxes. Data were collected based on legislation, bibliographic consultations, miscellaneous articles, judgments of higher courts and reports from public agencies. This paper is divided into six chapters: a) introduction; b) sustainability: evolution, concept and dimensions; c) tax administration; d) the technological tools of control and inspection and their species; e) the result of the application of technological tools in the process of control and inspection of municipal taxes; and f) final considerations. The first chapter gave a general idea of the work, emphasizing the research objectives, problem definition and justification. In the second topic, the concept and dimensions of sustainability were presented, with emphasis on the definition of fiscal sustainability. The third chapter presented the general nucleus of the work, that is, a detailed analysis of the tax administration, with the tax inspection being the most detailed subject. The fourth topic brought the definition of the main technological tools for tax control and inspection used in the municipal public farm. The fifth chapter presented some results of the application of technological tools in the process of control and inspection of municipal taxes. Finally, the final considerations presented, in a rational and objective manner, the closing of the ideas, the author's conclusions, the critiques of the current municipal tax administration model and the suggestions for solving the problem.