Governança colaborativa como instrumento de combate à sonegação previdenciária: caso de estudo dos municípios baianos fiscalizados pela Receita Federal no ano de 2021

Abstract

In this work, the negative effects on the social fabric, caused by social security evasion, prac-ticed by municipal public managers were analyzed, associating them with the need to use new inspection, collection and control instruments to stimulate the spontaneous fulfillment of tax obligations. The need to use alternative instruments in the inspection of social security contri-butions was justified by the attenuation of deductions for non-compliance with tax legislation, that occurred in recent decades, a period in which the responsibility for paying social security contributions was transferred from the public manager to the municipality, through the public budget fines, as well as the State waived criminal prosecution in exchange for tax collection. Social security evasion is a perverse tax crime that, at the same time, affects the Social Security coffers and creates obstacles for the worker to enjoy social rights, in times of loss of temporary or permanent ability to work. This crime, when discovered by the tax authorities, materializes the damages to the municipality, since the collection of the evaded social security credit is car-ried out with the application of a high administrative fine and increased interest, compromising the fiscal management of the municipality and consequently affecting the provision of public services. In this context, to combat the harmful effects of social security evasion, it is proposed a connected action between the public control bodies and the use of new instruments, such as the legislation of Administrative Improbity and Fiscal Responsibility, to stimulate the sponta-neous fulfillment of obligations tax. The need to implement an inter-institutional action aimed at mitigating the evasion practice arises from the lack of concentration in a single institution of the necessary tools to deal with its causes and consequences. The identification of the need to implement a new model of action for public control bodies was possible through the analysis of a generalized scenario of social security evasion identified in the 79 municipalities of Bahia, inspected by the Federal Revenue Service in 2021, as well as through the provision of inter-views with authorities of the public institutions involved.