PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THE IMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZING PROGRAM - PMAT

Ademar Dutra, Ana Paula Adriano Platt, Rogério Tadeu de Oliveira Lacerda and Vicente Mateo Ripoll-Feliu

Revista Galega de Economía, 2014, vol. 23, issue 4, 89-104

Abstract: The Federal Government has made available to municipalities 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 judgement 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.; Methodology; MCDA-C. (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://revistas.usc.gal/index.php/rge/article/view/2788
no

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sdo:regaec:v:23:y:2014:i:4_8

Access Statistics for this article

More articles in Revista Galega de Economía from University of Santiago de Compostela. Faculty of Economics and Business. Contact information at EDIRC.
Bibliographic data for series maintained by Marisa Chas-Amil ().