Modelo de sistema de informação para a gestão de impostos numa repartição de finanças

Abstract

The finance offices are the agency of the Ministry of Planning and Finance (MPF) with the function of collecting revenue. In this task, they have faced problems in accounting for income and in storing information regarding the taxpayer, which makes them spend a lot of time paying their taxes. The data storage criterion obliges the taxpayer, when paying his taxes, to have to support several “queues”, which leads him to easily decide not to pay the tax, thus making room for tax evasion. Furthermore, the accounting of revenues is manual, which does not guarantee the reliability of the information. It was based on these findings that this work emerged, with the aim of describing the current system and proposing ways to improve some procedures. In this perspective, it was possible to design a computer model based on information obtained through interviews, literature review, observation and analysis of various reports, using for this purpose some steps of the “Structured Systems Analysis and Design Method” (SSADM) methodology. Based on the analysis, it was concluded that the computerization of the system is urgently needed due to the large volume of processed information. This computerization should involve other areas that were not included in this study, adopting modern means of information processing. There is also a need to revise the legislation, in particular the 1901 treasury regulation as it contains procedures that do not fit the current reality. For the implementation of this model it is important that the departments are working in a computer network environment. With regard to the payment of taxes, by taxpayers, it was found that these are made using means of payment, which for the distribution translates into additional work by having to deposit the amounts delivered or keep them in a safe, which is risky for the taxpayer, who takes large sums of money to the bureau, for the bureau clerk who makes the deposits, and for the bureau itself for having to keep money in a safe without any security. A solution presented in this work is for the taxpayer, upon payment of the tax, to deliver proof of deposit of funds at the bank. (TRADUÇÃO NOSSA)