Imposto de transmissão causa mortis e doação (ITCD) no Tocantins: a necessidade do processo tributário digital, desafios e possibilidades

Abstract

This research aims to analyze the benefits of implementing a digital tax process information system in the fiscal management of the Inheritance and Gift Tax (ITCD) in Tocantins, given that administrative tax processes are still handled on paper. The evidence of procedural delays and the need for a technology system was supported by comparing the processing time of physical processes in Tocantins with the experience of the State of Paraná, a national leader in implementing a digital tax management system. Paraná created an analytical system that integrated all old and current state tax systems, a technological strategy that culminated in national awards, international presentations, and the publication of articles. The methodology includes a comparative case study of the taxation processes of Paraná and Tocantins from 2018 to 2022, a literature review on the impact of e-government on taxation and inheritance taxation in Brazil, a document analysis of ITCD regulations in both states, and the application of unstructured interviews. Furthermore, qualitative data from the processing systems of cases in Paraná and Tocantins will be analyzed and compared. The aim is to identify the benefits and challenges of a digital system and propose recommendations for its implementation in Tocantins. The results of this research will contribute to the preparation of a Technical Note for the acquisition of an information technology system from the Inter-American Development Bank (IDB) for the Government of Tocantins. The final products will provide a comprehensive answer to the research question and useful information for future fiscal public policies in Tocantins.