Banca de QUALIFICAÇÃO: VITOR NETTO ESPINATO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : VITOR NETTO ESPINATO
DATE: 26/09/2023
TIME: 16:30
LOCAL: online
TITLE:

TAX DEBT OF THE MUNICIPALITY OF DUQUE DE CAXIAS/RJ: AN ANALYSIS OF THE DEBT TAXPAYER'S PROFILE

KEY WORDS:

Tax Debt; Delinquent Taxpayer; Tax Behavior.

PAGES: 1
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração Pública
SUMMARY:

The study aims to contribute to the enhancement of the fiscal compliance index in the municipality of Duque de Caxias by investigating the profile of delinquent taxpayers. From 2018 to 2021, Duque de Caxias recorded a 23% growth in tax revenues, while the active debt stock almost doubled, increasing by 43%. Furthermore, for every R$ 100 registered in the municipal active debt, only R$ 0.78 was recovered, less than 1% of the total amount. This demonstrates the low efficiency in collecting these resources. Given this scenario, the objective is to identify the profile of delinquent taxpayers in the Municipality of Duque de Caxias. This is a descriptive and explanatory research. Bibliographic and documentary research will be complemented by field research. Data collection will take place through the administration of questionnaires to taxpayers who visit the headquarters of the Municipal Treasury Department with the aim of negotiating overdue debts in the 2023 Fiscal Amnesty program. The quantitative data obtained will be analyzed using the Statistical Package for the Social Sciences software. Multivariate analyses, frequency distribution analyses, clustering, correlation, variance (Anova), and cross-tabulation will be performed. The results will be compared with the identified theories, and it is expected that they will serve the tax administration in the development of new public policies aimed at achieving greater efficiency
in discouraging tax evasion practices.

BANKING MEMBERS:
Externo à Instituição - Marlene Valerio dos Santos Arenas - UNIR
Interna - 1544639 - CAROLINE MIRIA FONTES MARTINS
Externo à Instituição - JOSÉ WILLER DO PRADO - UFLA
Interno - 2503509 - LUIZ GUSTAVO CAMARANO NAZARETH