IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

Performance Evaluation Of Brazilian Municipalities From The Implementation Of The Tax Management Modernizing Program - Pmat

Listed author(s):
  • Ademar Dutra
  • Ana Paula Adriano Platt
  • Rogério Tadeu de Oliveira Lacerda
  • Vicente Mateo Ripoll-Feliu
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.usc.es/econo/RGE/Vol23/rge2348c.pdf
    Download Restriction: no

    Article provided by University of Santiago de Compostela. Faculty of Economics and Business. in its journal Revista Galega de Economía.

    Volume (Year): 23 (2014)
    Issue (Month): 4 ()
    Pages: 89-104

    as
    in new window

    Handle: RePEc:sdo:regaec:v:23:y:2014:i:4_8
    Contact details of provider: Postal:
    Avda Xoan XXIII S/N, 15704 Santiago de Compostela

    Web page: http://www.usc.es/econo/RGE/benvidag.htm

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:sdo:regaec:v:23:y:2014:i:4_8. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.