Banca de DEFESA: JOAO PAULO OLIVEIRA LUCENA

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : JOAO PAULO OLIVEIRA LUCENA
DATE: 25/03/2024
TIME: 08:30
LOCAL: VIDEOCONFERÊNCIA (a ser publicado no Forum do Sigaa)
TITLE:

ESSAYS ON INFORMATION TECHNOLOGY IN TAX ADMINISTRATIONS: A REVIEW OF LITERATURE AND BRAZILIAN EVIDENCE OF IMPACTS ON COLLECTION

KEY WORDS:

Information Technology; Tax administration; Tax collection; Electronic Tax Systems; Electronic Consumer Invoice

PAGES: 151
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

Information Technology (IT) plays a fundamental role in the reform of any tax administration, enabling better collection and analysis of information, proactive management of workload and resources, promotion of cooperative engagement, and standardization in the treatment of taxpayers. This facilitates uniformity and application of tax legislation (Jimenez, Mac An tSionnaigh, & Kamenov, 2013). Given this perspective, this thesis explores the use of IT in tax administrations, consisting of three essays. The first essay comprises a Systematic Literature Review (SLR) that seeks to comprehensively analyze the current literature on the intersection between Information Technology (IT) and tax collection. The SLR was conducted following the protocol proposed by Tranfield, Denyer, and Smart (2003) and identified three research clusters: the impacts of IT on tax collection, the factors influencing the adoption of technology in this context, and aspects related to IT and its application in tax administration. Alongside these clusters, we present the main theories used and the primary challenges identified for implementing IT in governments. Finally, we propose our research agenda. Among the technologies identified in the SLR, standardized electronic tax systems stand out, as explored in the second essay of this thesis. The objective of this essay is to analyze the effects of adopting this system on the tax collection of Brazilian municipalities. Using a database composed of 146 municipalities in the state of Rio Grande do Norte, Brazil, from 2013 to 2018, the study initially employs a panel with bidirectional fixed effects and then applies the staggered difference-in-differences approach proposed by Callaway and Sant'Anna (2021). The results reveal that the adoption of standardized electronic tax systems resulted in an average increase of approximately 52% in Urban Property and Territorial Tax. In comparison, the Tax on Services of Any Nature (ISSQN) recorded an average increase of around 43%. Examining the effects over time, we found that IPTU collections increased on average by approximately 77% after the third year of the system's implementation. On the other hand, ISSQN revenue increased by an average of 72% after the fourth year of adopting the system above. The third essay addresses the use of another technology, the Electronic Consumer Invoice (NFC-e), and aims to analyze the impact of the NFC-e project on the Tax on Circulation of Goods and Services (ICMS). The database used is made up of 4,652 municipalities in Brazil, from 2013 to 2016, and also employs the difference-in-differences approach of Callaway and Sant'Anna (2021). The results of this test indicate that the adoption of NFC-e impacts municipalities in different ways depending on their size. Larger municipalities had more substantial increases in the transfer of the portion of ICMS participation per person. Specifically, in the simple effects, large municipalities registered an average increase of approximately 3.6% per person, while medium-sized municipalities registered an increase of approximately 2.7% per person. Regarding dynamic effects, larger municipalities showed an average increase of around 18.6% per person two years after states implemented the policy. It is concluded that IT plays a significant role in tax administrations, offering substantial benefits. This is evident through the implementation of standardized electronic systems and NFC-e, which significantly contribute to improving municipal revenues.

COMMITTEE MEMBERS:
Externo à Instituição - TIAGO NASCIMENTO BORGES SLALOV
Interno - 2864355 - ISRAEL JOSÉ DOS SANTOS FELIPE
Interno - 1510488 - LUCIANO MENEZES BEZERRA SAMPAIO
Externo à Instituição - OTAVIO GOMES CABELLO - UNICAMP
Presidente - 1894891 - RAQUEL MENEZES BEZERRA SAMPAIO