Tax Administration in CODEVAR municipalities: empirical analysis and institutional challenges

Abstract

This study examines the municipal tax administration of the municipalities that comprise CODEVAR — an intermunicipal consortium located in the northwest region of the State of São Paulo — based on data extracted from official sources, such as the municipalities transparency portals, the portal of the São Paulo State Treasury Department and the São Paulo State Court of Auditors. The research analyzes the performance of tax services in the selected municipalities and compares the structure of local fiscal administrations. The objective is to evaluate differences in tax-administrative capacity and how they can influence the collection of municipal taxes. The topic is relevant given the need to strengthen the State's administrative capacity to guarantee the provision of public services financed through compulsory taxation, as highlighted by authors such as Strelec (2011), Brito (2019), and Mangieri (2019). The results indicate that municipalities with more structured tax administrations tend to show greater efficiency in collecting their own revenues, reinforcing the importance of administrative organization and the professionalization of tax departments.