PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT

Abstract

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.

Keywords

• Performance Evaluation. Public Management. Municipal Tax Administration.