Fluxo de informação entre a atividade agropecuária e a secretaria estadual da fazenda: importância para as transferências governamentais municipais
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Data
2019-04-25
Autores
Felipin, Marcelo Luis Saran
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Universidade Estadual Paulista (Unesp)
Resumo
Considerando a importância do repasse da quota-parte do ICMS para as receitas fiscais dos municípios, principalmente daqueles de menor porte, a acurácia e a fidedignidade das informações entre os contribuintes e a Secretaria Estadual da Fazenda são fundamentais para a qualidade do cálculo do Valor Adicionado Fiscal (VAF) e, consequentemente do Índice de Participação do Município (IPM). Nesse contexto, este trabalho de pesquisa tem por objetivo analisar o fluxo de informação entre a atividade agropecuária e a Secretaria Estadual da Fazenda. Para tanto realizou um estudo de caso no município de Tupã. Para compreender e analisar o referido fluxo de informação essa pesquisa se baseou na abordagem do Business Process Management (BPM). Trata-se de uma pesquisa exploratória de caráter quali-quantitativo. Na busca da melhoria do processo, foi realizado o mapeamento do processo atual (“como é” / “as-is”), a identificação dos pontos de descontinuidade e, posteriormente, um novo mapeamento do processo melhorado (“como deveria ser” / “to-be”). Os resultados apresentados nesta pesquisa contribuem para demonstrar a fragilidade dos dados que chegam para o município, produtores, prefeito e fiscais. O modelo proposto propõe alterações no fluxo de informações da comercialização agropecuária e pode ser aplicado em qualquer município do estado de São Paulo. Sob o aspecto acadêmico, esta pesquisa permitiu estruturar um protocolo de análise que estabelece a representatividade da atividade na composição do repasse municipal da quota-parte do ICMS do Estado. Tal entendimento favorecerá aos gestores públicos, representantes de classe e demais interessados, a real percepção da atividade agropecuária na composição das transferências governamentais, contribuindo para a valoração do setor e da necessidade de tomada de decisões e geração de políticas públicas específicas.
Considering the importance of transferring the ICMS share to municipal tax revenues, especially those of smaller size, the accuracy and reliability of the information between the taxpayers and the State Treasury Secretariat are fundamental to the quality of the calculation of Tax Added Value (TAV) and, consequently, the Municipal Participation Index (MPI). In this context, this research aims to analyzing the information flow between the agricultural activity and the State Treasury Secretariat. To do so, a case study in the municipality of Tupã will carry out. To understand this information flow the research will be based on the Business Process Management (BPM) approach. This is an exploratory qualitative-quantitative research. In the search for process improvement the following steps were performed: mapping of the current process ("as is"), identification of the discontinuity points and, subsequently, new mapping of the improved process ("to be"). The results presented in this research contribute to demonstrate the fragility of the data that arrives for the municipality, producers, mayor and auditors. The proposed model proposes changes in the flow of agricultural marketing information and can be applied in any municipality in the state of São Paulo. Under the academic aspect, it was possible to structure a protocol of analysis that establishes the representativeness of the activity in the composition of the municipal transfer of the share of the State's ICMS. Such understanding will favor the public managers, class representatives and other stakeholders, the real perception of agricultural activity in the composition of government transfers, contributing to the valuation of the sector and the need for decision making and generation of specific public policies.
Considering the importance of transferring the ICMS share to municipal tax revenues, especially those of smaller size, the accuracy and reliability of the information between the taxpayers and the State Treasury Secretariat are fundamental to the quality of the calculation of Tax Added Value (TAV) and, consequently, the Municipal Participation Index (MPI). In this context, this research aims to analyzing the information flow between the agricultural activity and the State Treasury Secretariat. To do so, a case study in the municipality of Tupã will carry out. To understand this information flow the research will be based on the Business Process Management (BPM) approach. This is an exploratory qualitative-quantitative research. In the search for process improvement the following steps were performed: mapping of the current process ("as is"), identification of the discontinuity points and, subsequently, new mapping of the improved process ("to be"). The results presented in this research contribute to demonstrate the fragility of the data that arrives for the municipality, producers, mayor and auditors. The proposed model proposes changes in the flow of agricultural marketing information and can be applied in any municipality in the state of São Paulo. Under the academic aspect, it was possible to structure a protocol of analysis that establishes the representativeness of the activity in the composition of the municipal transfer of the share of the State's ICMS. Such understanding will favor the public managers, class representatives and other stakeholders, the real perception of agricultural activity in the composition of government transfers, contributing to the valuation of the sector and the need for decision making and generation of specific public policies.
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Palavras-chave
Gestão de Processos, Índice de Participação do Município, Receitas Municipais, Process Management, Participation Index, Municipal Revenues