Finanças públicas e política fiscal do governo do estado de Sergipe : uma análise da capacidade de arrecadação estadual

Abstract

The objective of this research is analyze and identify the ways how the political fiscal public activities can promote the capacity of tax revenues in the government of Sergipe, from the perspective of workers and managers responsibles for the State's financial area. Through theoretical framework aimed facilitate understanding concepts related the public finances. It is a theoretical empirical study, exploratory and descriptive, the method used was the case study. To collect the data in this research were used the following evidences: documental research, as well as a questionnaire and a semi-structured interview. The data were analysed and discussed according the analysis classifications and their explorations components. The results revealed that Sergipe go through a financial crisis, potencialized by elements like Fiscal War and state's managers mistakes concerning financial decisions-making. This way, it is necessary, in state level, the use of fiscals politics that has the objective increasing of arrecadation in the same time they don’t punish the citize, using components like tecnology and improving the relationship with taxpayers. From a national level, with structural reforms that revising the hard and expensive National Tax System.