Banca de DEFESA: FABIANA DE ARAUJO MORAIS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : FABIANA DE ARAUJO MORAIS
DATA : 05/08/2021
HORA: 09:00
LOCAL: Webconferência
TÍTULO:

TRANSPARENCY AND EVIDENCE OF THE WAIVER OF REVENUE IN THE FRAMEWORK OF ENVIRONMENTAL TAX INCENTIVES: AN ANALYSIS OF THE ADOPTION OF THE IPTU VERDE BY MUNICIPALITIES IN BAIANOS

PALAVRAS-CHAVES:

Public Transparency; Disclosure; Environmental tax incentives; Tax Expenditure; IPTU verde

PÁGINAS: 152
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The present study aimed to verify, from the point of view of public transparency, the way in which the municipalities of the state of Bahia that adopt the IPTU verde have disclosed the respective tax expenditure, in the period from 2016 to 2018. For this purpose, exploratory and descriptive research with a qualitative approach was used. Initially, bibliographic and documentary research was undertaken on the theme highlighted. Then, there was an analysis of the information’s content collected in the Portals of Transparency of the municipalities of Camaçari, Feira de Santana and Salvador, through the investigative model in the format of questions’ checklist. Also, as additional subsidies to the results’ discussion, data were collected in other official websites of the Prefectures, as well as Municipal Councils and Tribunal de Contas dos Municípios da Bahia - TCM/BA. In addition to the individual diagnosis of each entity, the municipalities were analyzed together in order to compare their realities in relation to the dimensions of transparency in the granting of tax incentives suggested by Zee, Stotsky and Ley (2002). The results point, first, to the existence of problems in the effectiveness and efficacy of the municipalities’ studied Portals of Transparency, regarding the access to information on public finances. Secondly, these findings therefore indicate that there is a total lack of transparency (opacity) in the taxes expenditures from the IPTU verde concession. The main contribution of the study is to encourage debate on the important role of municipalities in ensuring the right of citizens to access this type of information in order to promote a culture of transparency and sustainable urban development.

MEMBROS DA BANCA:
Externo à Instituição - ANDRÉ LUIS ROCHA DE SOUZA - IFBA
Interno - 2140457 - ANTONIO GUALBERTO PEREIRA
Presidente - 6287538 - SONIA MARIA DA SILVA GOMES