Abstract
The collection of public revenues by local governments is a crucial factor in the maintenance and implementation of public services and policies. Without obtaining financial sources through collected revenues, public policy expenditures cannot be executed. Previous research in public finance has consistently shown the fragility and limitations of local governments in their revenue-raising capacity, highlighting their dependence on transfers from other levels of government to carry out public services and implement public policies. In this context, local governments must seek solutions to increase their own revenue. In this sense, this research aims to provide local governments with insights to improve their tax administration by offering elements that may result in higher revenue collection. To achieve this, data was collected from large municipalities in the State of São Paulo from 2013 to 2022. Using panel data linear regression, the study examined whether certain innovative tax administration practices led to higher revenue collection. The results show that some innovative practices resulted in increased revenue. This study contributes to the literature by empirically validating certain tax administration practices and provides local governments with insights on how innovative practices can improve their tax administration.
Presenters
Otavio CabelloAssistant Professor, School of Applied Sciences, University of Campinas, São Paulo, Brazil
Details
Presentation Type
Paper Presentation in a Themed Session
Theme
KEYWORDS
TAX COLLECTION, TAX ADMINISTRATION, INNOVATION PRACTICES, LOCAL GOVERNMENTS
