Impacto do uso da tecnologia na contraprestação da taxa de licenciamento veicular (CRLV) no estado de Mato Grosso

Abstract

In Brazil, the public administration as a result of the covid pandemic faced new challenges to maintain the provision of services in a satisfactory way, processes, procedures and the implementation of technologies capable of minimizing the impacts of the necessary health restrictions were changed. These transformations within the scope of DETRAN-MT brought many benefits to users and with them tax questions regarding the jurisdictional provision of services made available. The objective of this work was to analyze the measurement of the value of the Vehicle Licensing Fee, as well as the legal consequences of extinction/reduction of the fee due to the alteration of procedures implemented by the use of new information technologies. The research had a qualitative approach, starting with a literature review, conducting an interview and document analysis, resulting in an indication of the adequacy of the annual licensing fee to convey the legislation and tax jurisprudence affecting the case.