TAX ATTORNEY OF THE MUNICIPALITIES: TAX BUREAUCRACY X ADMINISTRATIVE EFFICIENCY FOR BETTER COLLECTION

Abstract

This article sought to discuss the performance of municipal tax attorneys in the context of tax collection. Although these institutions are important for the effectiveness of municipal tax collection, they face challenges related to bureaucracy and administrative efficiency. Tax bureaucracy can make the work of tax prosecutors difficult, as they often have to deal with complex and lengthy legal processes. In addition, the lack of investment in technology and training of public servants may impair the administrative efficiency of these institutions, negatively affecting the collection of municipalities, which already largely need transfers of funds from the states and the Union. There are measures to improve the performance of municipal tax attorneys, such as the simplification of tax procedures, the implementation of computerized systems and the training of civil servants. These measures can contribute to increasing the administrative efficiency of tax attorneys' offices and, consequently, to better tax collection by Brazilian municipalities.