Resumo

Despite the widespread adoption of ICTs in tax administration and the radical changes they have brought to the tax payment process, there is little evidence of their impact on tax administration and tax compliance in developing countries (Besley & Perrson, 2013; Mascagni, Mengistu, & Woldeyes, 2021) and the literature found about the impact-focused on evaluating countries or states (Kochanova, Hasnain, & Larson, 2020; Ali et al., 2021;Uyar, Nimer, Kuzey, Shahbaz & Schneider, 2021; Okunogbe & Pouliquen, 2022), where exploring municipalities represents an opportunity.

The purpose of this paper is to analyze the effects of adopting a standardized electronic tax system on Brazilian municipalities' collection.

The literature review section presents the theories that allow us to analyze the phenomenon we studied, Theory of Modernization and Institutional theory, then it exposes the main contexts in which ICTs are studied in tax administrations and ends by summarizing recent studies about the impacts of the use of IT in the various types of collections.

The database consists of 146 municipalities in the State of Rio Grande do Norte, Brazil, with information between 2013 and 2018. The article initially uses a panel with bidirectional fixed effects and then applies the difference-in-differences approach in difference from staggered adoption proposed by Callaway and Sant'Anna (2021).

The data reveal that the adoption of standardized electronic tax systems increased IPTU collection, on average, by 86% for the municipalities that introduced it, considering all groups and all periods while the total collection, ISSQN, ITBI and by power and police did not show statistically significant results. In dynamic effects, for example, IPTU collection increases on average approximately 127% after the second year of use of the systems, and ISSQN collection rises 86% after the third while the total collection from ITBI and by police power does not obtain statically significant results.

This research sought to analyze the effects of adopting standardized electronic tax systems on the collection of municipalities in the State of Rio Grande do Norte. Based on the results obtained, it is permissible to claim that the use of electronic tax systems can help municipalities to increase their collections and the impacts on individual taxes vary, not being the same for all.

Ali, M., Shifa, A. B., Shimeles, A., & Woldeyes, F. (2021). Besley, T., & Persson, T. (2013). Callaway, B., & Sant’Anna, P. H. (2021). Kochanova, A., Hasnain, Z., & Larson, B. (2020). Mascagni, G., Mengistu, A. T., & Woldeyes, F. B. (2021). Okunogbe, O., & Pouliquen, V. (2022). Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021).