OS PARCELAMENTOS ESPECIAIS FEDERAIS (REFIS): UMA AVALIAÇÃO EXECUTIVA DE POLÍTICAS PÚBLICAS, SOB A ANÁLISE DA MATRIZ SWOT

Abstract

Efficiency came to be seen as the main objective of any public policy, according to Souza (2006). The studies of works consulted mainly in this work, including those of the managing body of federal special installments (Refis), among others, seem to indicate that these programs are moving in the opposite direction to the efficiency objective. The proliferation of these large and advantageous federal installment plans deviates from the more efficient model that characterizes international standards, without the granting of any privileges, as a result of its negative consequences consisting in lower tax revenues accompanied by tax waivers and with the growth of the tri-butary liabilities. Thus, the present study aims, above all, to evaluate the effectiveness and efficiency of these programs and, at the same time, also to analyze the origin of the fragile and lacquerous hypotheses of these programs, which cause various distortions in the economic and tax environment, but under the a methodology that differs from that used by the authors of the mostly consulted works. Given the controversial discussion by various actors of society regarding the legislative elaboration of special installment programs, this research seeks to investigate whether Refis qualifies as a “government policy” or “state policy. The survey for personal interviews with questionnaires with the federal tax administration group and the group of businessmen (taxpayers) had the scope to know and evaluate the arguments in favor and against the concessions of special installments, including from their point of view regarding the efficiency of these programs. The search for answers to these questions is the justification of the present study. The main methodology employed was analysis of the SWOT matrix / Executive Evaluation of Public Policies. The results observed by the SWOT matrix showed that the strengths and opportunities variables are still substantially lower than the weaknesses and threats of these programs. As for the Executive Evaluation of Public Policies, it concluded that the inadequate design of this policy was imbued with predictable fragile and lacunative assumptions from the beginning of its legislative format in Parliament, whose results were poor and inefficient, benefiting inexpressive quantity. small businesses in the large universe of taxpayers. The analysis of the observed results allows Refis to be classified as a “government policy”, with the classification of the recent installment (PERT) of 2017, according to Menezes (2017) in the typology of Theodore Lowi, in the category of distributive policy, whose Regressive tax policy has generated concentrated benefits for the strongest and most organized economic groups and diffuse costs for the whole community, accentuating inequality. Therefore, this special installment model shows clear signs of exhaustion due to the ineffectiveness and inefficiency of these programs, which is why this policy calls for new directions or alternative ways, in line with the more efficient OECD global taxation standards. which will mean the rescue of state policy.