Tax Efficiency in the Federal District: An assessment of ISS with DEA - Pereira Soares, Clidiomar
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The Tax Administration is a State body and its main objective is to bring resources to the state through its apparatus. The Federal District Government has the power to collect State and Municipal taxes, whose role falls to the Undersecretariat of Revenue of the Federal District, competence granted through the Brazilian Constitution. The resource of the constitutional fund has dwindled in recent years, causing the government to seek to optimize the efficiency of district taxes. In this sense, a study on efficiency for ISS collection is of fundamental importance, in which we will verify the…mehr

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Produktbeschreibung
The Tax Administration is a State body and its main objective is to bring resources to the state through its apparatus. The Federal District Government has the power to collect State and Municipal taxes, whose role falls to the Undersecretariat of Revenue of the Federal District, competence granted through the Brazilian Constitution. The resource of the constitutional fund has dwindled in recent years, causing the government to seek to optimize the efficiency of district taxes. In this sense, a study on efficiency for ISS collection is of fundamental importance, in which we will verify the performance of the machine with respect to 4 relevant segments of service provision that contribute to the ISS. For this evaluation, it was applied the technique of data envelopment analysis, based on the electronic invoices issued. The results indicated that only the monitoring of one presented to be efficient, while others were far from the expected index. Consequently, one notices that the search for efficiency will be complex, given that service provisioning sectors have characteristics that differ from one another.
Autorenporträt
Es funcionario público desde los 19 años, comenzando en la Secretaría de Educación del Distrito Federal y actualmente es Auditor Fiscal de la Secretaría de Hacienda del Distrito Federal, en el cargo desde hace veinte años. Es licenciado en ciencias contables por la Universidad de Brasilia, tiene un postgrado en contabilidad forense y auditoría contable y un máster en economía por la Universidad de Brasilia.