ELECTRONIC TAX TRANSPARENCY AN ANALYSIS OF THE LEVELS OF TRANSPARENCY PRESENTED IN THE SITES OF THE POWERS AND ORGANS OF THE STATES AND THE FEDERAL DISTRICT OF BRAZIL.
DOI:
https://doi.org/10.17524/repec.v3i3.101Keywords:
Transparency, Tax Responsibility, Producing Evidence, Internet.Abstract
This paper had the purpose of analyzing the levels of electronic tax transparency observed on the sites of the Power/Organs of the State Governments and of the Federal District of Brazil and in association with this their respective social and economic indicators. Firstly, an explanatory study was done through the application of research models founded on article 48 of the Law of Tax Responsibility, on a study population which totaled 207 sites related to the 135 Powers/Organs researched. The gathering of data showed the existance in all cases, on avarage, of a low adherence to the whole of the legal demands of eletronic tax transparency, regarding which the Legislative Assemblies and State Prosecutor’s Offices may be highlighted. The results of the statistical test showed the existence of a relation between the levels of electronic tax transparency of the Powers/Organs analyzed and their respective social and economic indicators chosen, with the exception of the state Prosecutor’s Offices whose association was not found in any of the examined situations. Such a relation, if on the one hand may explain the differences of tranaparency levels, on the other hand does not justify the low level of adherence to the legal requirements and gives evidence of realities incompatible with the local social and economical development
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Published
2009-12-21
How to Cite
Santana Junior, J. J. B. de, Libonati, J. J., Vasconcelos, M. T. de C., & Slomski, V. (2009). ELECTRONIC TAX TRANSPARENCY AN ANALYSIS OF THE LEVELS OF TRANSPARENCY PRESENTED IN THE SITES OF THE POWERS AND ORGANS OF THE STATES AND THE FEDERAL DISTRICT OF BRAZIL. Journal of Education and Research in Accounting (REPeC), 3(3), 62–84. https://doi.org/10.17524/repec.v3i3.101
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