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Master's Dissertation
DOI
10.11606/D.96.2010.tde-10122010-151137
Document
Author
Full name
Jair Roberto do Nascimento
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
Ribeirão Preto, 2010
Supervisor
Committee
Bialoskorski Neto, Sigismundo (President)
Nakao, Sílvio Hiroshi
Slomski, Valmor
Title in Portuguese
Um estudo sobre a influência das regras e procedimentos de controle fiscal via internet nos resultados da arrecadação tributária de municípios do Estado de São Paulo
Keywords in Portuguese
Controladoria e Contabilidade Gerencial
Gestão Municipal
Imposto Sobre Serviços de qualquer natureza (ISS)
Internet
Nova Economia Institucional (NIE)
Abstract in Portuguese
Esta pesquisa teve como objetivo explicar a gestão municipal de tributos pelas regras de controle fiscal na arrecadação do Imposto Sobre Serviços de qualquer natureza, quando fortalecidas pela tecnologia da internet, sob uma perspectiva da Nova Economia Institucional (NIE), com ênfase na visão da sua vertente a Economia de Custos de Transação (TCE). Por meio de um estudo de caso único (piloto), identificaram-se os procedimentos de controle fiscal e analisou-se o fluxo das informações processadas e os resultados econômico-sociais proporcionados. Seguiu-se com um estudo de casos múltiplos de dez Municípios do Estado de São Paulo (Brasil), a partir de um modelo lógico elaborado em função das conclusões do estudo piloto, apurando-se o aumento da capacidade de controle pela ampliação da quantidade, agilidade e qualidade das informações processadas, que diminui, ainda que limitadamente, a assimetria de informações entre as partes, podendo gerar uma redução nos custos de oportunismo presentes nos custos de obtenção da informação que, se produzida, reflete um acréscimo do valor de imposto pago pelo contribuinte, alterando o desempenho da arrecadação do ISS para o Fisco municipal. O uso da tecnologia revelou-se fortalecedor para as regras de Controladoria e Contabilidade Gerencial existentes na área fiscal municipal.
Title in English
A study on the influence of fiscal control rules and procedures via the Internet in cases of municipal tax collection in the State of Sao Paulo
Keywords in English
Controlling and Management Accounting
Internet
Municipal Management
New Institutional Economics (NIE)
Tax on services of any nature (ISS)
Abstract in English
This research aims at explaining the municipal management of taxes according to the fiscal control rules about collecting the ISS (tax on services of any nature), when strengthened by the Internet technology, based on a perspective of NIE (New Institutional Economics), with emphasis on the viewpoint from the TCE (Transaction Costs Economics). Through the study of a unique case (pilot), the procedures of fiscal control were identified and the flux of processed information and its socio-economic results were analyzed. Furthermore, multiple case studies of ten municipalities of the State of Sao Paulo were studied, underpinned by a logical model developed from the conclusions of the pilot case, of which resulted in the increase in the control capacity through the amplifying of quantity, agility and quality of processed information, which decreases, in a limited manner, the asymmetry of information between the parties and therefore generating a reduction in the opportunism costs found in the costs of information gathering, which when produced reflects an addition in the amount of tax paid by the tax payer, altering the accomplishment of the collection of ISS to the municipal Revenue. The use of technology revealed itself to strengthen the rules of the controlling and management accounting that exist in the municipal tax area.
 
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JairRNascimento.pdf (2.15 Mbytes)
Publishing Date
2010-12-20
 
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