A fiscalização tributária como incremento da receita pública para o planejamento do Estado

Abstract

The Brazilian planning system, specifically the Fiscal Responsibility Law (LRF), provides alternatives for budget rebalancing that penalize the taxpayer, with a further increase in the tax burden. Thus, the objective of this work is to develop orientations of public governance for public managers at the Federal, State and Municipal levels, which gives them an alternative in the search for public resources, via inspection and tax collection, to promote fiscal rebalancing, optimizing inspection and tax collection, resulting in an immediate increase in the inflow of resources into public coffers. The methodology used was quantitative, in terms of approach, and descriptive, in relation to its objectives. Regarding the study design, bibliographic and documentary research was used. Data collection used the proposed bibliography, for the period from 2019 to 2021, and documentary research, with the survey via questionnaires sent to the Federal and State Tax Authorities of the South and Southeast Region, using the Access to Information Law (LAI) . The assumptions concerning the objective of the study are that the guidelines used were from times of budgetary crises suffered by the State, as there is a high degree of tax evasion in Brazil, and the tracking of the taxpayer’s financial movements was used to immediately search for evaded resources to the state. The result demonstrated that tax inspection, absent political interference, strictly technical, focused on the taxpayer’s financial transactions and using appropriate techniques, contributed to the increase in public revenue effectively entered the State’s coffers.