Governo eletrônico e administração tributária municipal: estudo sobre os investimentos em tecnologia e a arrecadação tributária do ISS

Abstract

The present work aimed to investigate the relationship of expenditures on Electronic Government in the Municipal Tax Collection of the ISS of the largest Brazilian municipalities. Thus, the study used a mixed method, in which the analysis is carried out through the combination of quantitative and qualitative techniques, in which the 20 largest municipalities, estimated by population size, in the period from 2007 to 2019, which represent 50% of the country's ISS collection, according to data from the Brazilian Institute of Geography and Statistics (IBGE) for 2019. For the first part of the work, secondary data were collected, which were obtained through the portal of the Brazilian Public Sector Accounting Information System (SICONFI) and the IBGE. For qualitative analysis, they were obtained through the Transparency Portal of the municipalities and requests via the Access to Information Law and official websites of the municipalities. The Multiple Linear Regression technique was used with data in panel format with fixed effects, to measure ISS tax collection in relation to investments in e-Gov. Such results point to evidence that the continuity of the mayor and the population size can be relevant in the collection of the ISS in relation to the own tax revenues. As for the collection of ISS in relation to total revenues, the results point to evidence that the institutionalization of the Electronic Services Invoice, the Gross Domestic Product (GDP) and the infrastructure, equally, can be relevant. As for investments in Technology, the results point to negative evidence, which may be an indication of the quality of accounting information on public accounts in Budget Reports. Still, regarding the qualitative analysis, the results made it possible to consolidate the expenses in Tax Systems, providing conditions for checking the economy of the municipalities. The study brings contributions to the analysis of investments in e-Gov in the tax area, a topic rarely addressed in the literature.