PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT
The Federal Government has made available to Brazilian municipalities the PMAT in order to modernize and strengthen tax administration. Because it is public money, it becomes necessary to implement measures to control the application of the Program investments. The objective of this research is to p...
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| Format: | Article |
| Language: | English |
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Universidade de Santiago de Compostela
2015-09-01
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| Series: | Revista Galega de Economía |
| Subjects: | |
| Online Access: | https://revistas.usc.gal/index.php/rge/article/view/2788 |
| _version_ | 1811165148547645440 |
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| author | ADEMAR DUTRA ANA PAULA ADRIANO PLATT SANDRA ROLIM ENSSLIN VICENTE MATEO RIPOLL FELIU JACIR LEONIR CASAGRANDE |
| author_facet | ADEMAR DUTRA ANA PAULA ADRIANO PLATT SANDRA ROLIM ENSSLIN VICENTE MATEO RIPOLL FELIU JACIR LEONIR CASAGRANDE |
| author_sort | ADEMAR DUTRA |
| collection | DOAJ |
| description | The Federal Government has made available to Brazilian municipalities the PMAT in order to modernize and strengthen tax administration. Because it is public money, it becomes necessary to implement measures to control the application of the Program investments. The objective of this research is to propose a model of performance evaluation for municipalities that implemented PMAT, which aims to: (i) identify the objectives, characteristics and criteria required by PMAT to enable municipal governments in obtaining resources, (ii) define the criteria needed to make the model structure for evaluating the performance of municipalities from the implementation of PMAT (iii) determine the parameters of judgment to allow evaluation of the municipalities. To achieve the objectives of the research it was conducted an exploratory study with qualitative / quantitative approaches. Data were collected using semi-structured interviews. As a result of research we propose a model of performance evaluation for municipalities that implemented PMAT, containing 70 descriptors linked to 14 critical points of view, organized in four areas of interest, and consistent with the characteristics and objectives required by the program. |
| first_indexed | 2024-04-10T15:32:55Z |
| format | Article |
| id | doaj.art-f0cb725bf54c4cf4b7a4d52b8de4349c |
| institution | Directory Open Access Journal |
| issn | 1132-2799 2255-5951 |
| language | English |
| last_indexed | 2024-04-10T15:32:55Z |
| publishDate | 2015-09-01 |
| publisher | Universidade de Santiago de Compostela |
| record_format | Article |
| series | Revista Galega de Economía |
| spelling | doaj.art-f0cb725bf54c4cf4b7a4d52b8de4349c2023-02-13T12:53:12ZengUniversidade de Santiago de CompostelaRevista Galega de Economía1132-27992255-59512015-09-0123410.15304/rge.23.4.2788PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMATADEMAR DUTRA0ANA PAULA ADRIANO PLATT1SANDRA ROLIM ENSSLIN2VICENTE MATEO RIPOLL FELIU3JACIR LEONIR CASAGRANDE4University of Southern Santa CatarinaUniversity of Southern Santa CatarinaUniversity of Southern Santa CatarinaUniversidad de ValenciaUniversity of Southern Santa CatarinaThe Federal Government has made available to Brazilian municipalities the PMAT in order to modernize and strengthen tax administration. Because it is public money, it becomes necessary to implement measures to control the application of the Program investments. The objective of this research is to propose a model of performance evaluation for municipalities that implemented PMAT, which aims to: (i) identify the objectives, characteristics and criteria required by PMAT to enable municipal governments in obtaining resources, (ii) define the criteria needed to make the model structure for evaluating the performance of municipalities from the implementation of PMAT (iii) determine the parameters of judgment to allow evaluation of the municipalities. To achieve the objectives of the research it was conducted an exploratory study with qualitative / quantitative approaches. Data were collected using semi-structured interviews. As a result of research we propose a model of performance evaluation for municipalities that implemented PMAT, containing 70 descriptors linked to 14 critical points of view, organized in four areas of interest, and consistent with the characteristics and objectives required by the program.https://revistas.usc.gal/index.php/rge/article/view/2788Performance Evaluation. Public Management. Municipal Tax Administration. |
| spellingShingle | ADEMAR DUTRA ANA PAULA ADRIANO PLATT SANDRA ROLIM ENSSLIN VICENTE MATEO RIPOLL FELIU JACIR LEONIR CASAGRANDE PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT Revista Galega de Economía Performance Evaluation. Public Management. Municipal Tax Administration. |
| title | PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT |
| title_full | PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT |
| title_fullStr | PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT |
| title_full_unstemmed | PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT |
| title_short | PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT |
| title_sort | performance evaluation of brazilian municipalities from theimplementation of the tax management modernization program pmat |
| topic | Performance Evaluation. Public Management. Municipal Tax Administration. |
| url | https://revistas.usc.gal/index.php/rge/article/view/2788 |
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