Análise do impacto do monitoramento e da fiscalização de contribuintes na arrecadação de ICMS no Estado do Ceará entre 2018 e 2022

Abstract

This study compares monitoring and inspection, two auditing methods used by the Ceará Finance Department, with the objective of measuring the impact of each one on the State's ICMS collection between 2018 and 2022. This theme is important because the audit procedures identify errors and fraud in tax payments, ensuring that resources return to the population in the form of public services. Understanding how these procedures impact revenue is crucial for developing effective tax management strategies. To achieve the objectives, the research collects data on ICMS collection and audit procedures, in addition to data on economic indices to then carry out a multiple linear regression analysis in order to measure the effects of each procedure and compare the results between both. The evidence produced indicates that inspection has a greater impact on ICMS collection, since the variables of this procedure proved to be statistically significant and with higher coefficients than those of monitoring. It is expected that this research will contribute to a better understanding of taxpayer audit methods and their impacts on tax collection, as well as to the development of guidelines to improve tax management in Ceará.