Avaliação do novo modelo de ação fiscal de Secretaria da Fazenda do Estado de Pernambuco

• Ano de defesa: 2010
• Autor(a) principal: Barbosa, Gustavo André Costa
• Orientador(a): Kasznar, Istvan Karoly
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Ação fiscal; Avaliação; Planejamento; Segmentos econômicos; Modernização
• Palavras-chave em Inglês: Fiscal action; Assessment; Planning; Economic sectors; Costumer relantionship management; Modernization; Costumer Relantionship Management (CRM)
• Link de acesso: http://hdl.handle.net/10438/7974

It’s not easy dealing with an issue like taxes, especially in a country like Brazil with great historical and social debts, but it remains one of the highest tax burdens in the World and with a quality public services that in most cases, lacking. Worse is to discuss the effectiveness of the role of the Fiscal Taxes, even mission is to provide the state of resources for the implementation and maintenance of policies necessary for society. Often to fulfill this function there isn’t the full support of politicians or the population. To offset this challenge, the motivation and certainty is that exist at Pernambuco State’s Department of Finance, real entrepreneurs with expertise and willingness to change some realities, no longer attuned to the challenges of modern times. Assuming that the introduction of Planning, through the creation of the Directorate of Planning and Control Fiscal Action in early 2002 in the organizational structure of the Tax Administration, resulted an improvement of the inspection activities results, this study presents an evaluation the qualitative behavior of the taxation comparing from 1998 until early 2002 and then by the year 2006. Realized that there weren’t gains in effectiveness of inspections, comproved by the values comparation between the period after the organizational change and the other before that, analysed by the Wilcoxon Test. At the same time, it became a clear need to review the laws, terms and working conditions with regard to tax collection, otherwise you can not recover share of tax withheld on time, because 84,9% of the processes didn’t have administrative defense and not were regularizated the rest. With regard to questionary managers, their answers indicate that the direction must be maintained, seeking continuous evolution and consistency of organizational strategic planning and constant improvement of the management model adopted in pursuit of results, with social sensitivity and professional respect for each member of the Board.