A importância da informática na administração tributária do estado de Mato Grosso

Abstract

The state administration goes through a time of profound changes, especially the tax administration, charged with supplying the State with sufficient revenue to cover the ever-increasing expenses. These changes concern the routines, controls, processes, procedures and new projects required for a major challenge. This paper emphasizes how great is the magnitude of the impact of informatics in the mato-grossense tax administration. With the increasing demand for public services by the population of Mato Grosso, in particular, services that are paid for the taxes collected, the tax administration, represented by the Mato Grosso State Secretariat of Finance of Mato Grosso – SEFAZ-MT, gains a fundamental importance in the context of collection agency. In the north, the present work seeks to relate computerization to the effectiveness and efficiency of the businesses pertinent to the management of the revenue collection, presenting the initial steps of the computerization process of collection, the difficulties in producing reports and data collection, the demand for labor, and concluding in the form of processing of the collection in the present days. In general, it covers the performance of the collecting State, the types of public revenues, the transformations resulting from computerization, showing a parallelism between the initial period of computerization with the present times, as well as the consumption of labor, time for the preparation of reports and data flows of the collection. The internal collection procedure carried out by SEFAZ-MT, from the Finance Agencies, through the issuance of collection documents and the provision and distribution of compulsory destination funds (funds - FPM, Health, Education and Public Security), is also recorded and the codes used for revenues and expenses are shown. In the sequence, we present the NF-e and its origins, the exchange of information between the tax authorities (Federal and State), graph of utilization during the decade from 2009 to 2018, data cross-referencing and tax efficiency by several segments. Basically, this work involves a literature review for the collection and presentation of the concepts, revision of manuals and internal standard operating procedures of the SEFAZ-MT and case study, due to the fact that it is presenting a consolidated system in the body.