PROCESS MANAGEMENT: A STUDY OF ICMS TAX ENTRIES EXECUTED BY THE STATE SECRETARIAT OF FINANCE OF RONDÔNIA

Abstract

Process Management in the public service is an important tool for the alignment of public management with the standards of current managerialism, enabling the reduction of procedural errors, rework, repetitive and unnecessary tasks, thus increasing efficiency in the provision of public service. The study aims to verify how Process Management can help reduce inconsistencies and rework in the activity of official entry of the Tax on the Circulation of Goods and Services of interstate and intermunicipal transport and communication (ICMS), executed by the State Secretariat of Finance of the State of Rondônia - SEFIN. The study with an applied purpose, based on a descriptive, quantitative-qualitative, documental, participant observation and case study research, was carried out within the scope of the Collection Management, a unit that makes up the State Revenue Coordination (CRE), linked to SEFIN. The survey identified 790 ICMS entries, registered in active debt, with inconsistencies. It was found that the requests for review of entries registered in overdue debt are automated entries, and the inconsistencies refer to the incorrect classification of products by the Border System. It was found that inconsistencies can be reduced through adjustments in the Border System, so that the information contained in the electronic invoices is recognized. Thus, the study resulted in a proposal with 13 adjustment interventions in the automated classification of the Border System, which will reduce by 43.67% the inconsistencies in the ICMS official entries.

DOI:https://doi.org/10.56238/sevened2024.031-047