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Advisor(s)
Abstract(s)
Tudo o que está sujeito a normas, regras e números é suscetível de erro.
Este estudo visa investigar os erros pessoais e organizacionais envolvidos na
reanálise da restituição do Imposto Único sobre o Rendimento das Pessoas Singulares do ano
2008, ocorridos na Direção Geral das Contribuições e Impostos em Cabo Verde e examinar os
erros mais predominantes. O método utilizado foi o estudo de caso, com recurso a recolha
documental e entrevista, baseado nos casos de Saurin et al. (2012) e Almeida e Vilela (2010).
Os tipos de erros apurados num total de 191 ocorrências foram agrupados em 55 categorias,
com maior incidência nos erros intitulados “Encargos familiares – filhos”, com 87 ocorrências
(46%). Em relação ao nível de gravidade, 185 destas ocorrências (96,9%) foram consideradas
“Muito Grave” e 6 (3,1%) “Grave”. Os resultados indicam que os erros pessoais predominam
sobre os erros organizacionais, na ordem de 54,5 % contra 45,5% e os erros resultam: de
interpretação errada de normas, informações imprecisas e insuficientes, deficiência de regras
de validação de dados, ausência de rotinas de manutenção do sistema, défices de gestão e de
planeamento, falta de estabelecimento de metas e falha nos procedimentos administrativos. A
dita reanálise traduziu-se em receitas brutas para o Estado no valor de 11.216.978$00 (0,36%
de receitas do IUR-PS), conquanto não foram apurados os gastos imprescindíveis à realização
destas receitas.
Esperamos que o resultado deste estudo forneça subsídios, para que a instituição
possa aprender com os erros, e crie condições para evitar que erros deste género aconteçam no
futuro e que o mesmo constitua um incentivo de pesquisa sobre a temática dos impostos e
afins.
Everything that is subject to rules, rules and numbers is susceptible to error. This study aims to investigate the personal and organizational errors involved in the reanalysis of the restitution of the Individual Income Tax for the year 2008, occurred in the General-Directorate of Income Taxation in Cape Verde and to examine the most prevalent errors. The method used was the case study, using documentary collection and interview, based on the cases of Saurin et al. (2012) e Almeida e Vilela (2010). The types of errors found in a total of 191 occurrences were grouped into 55 categories, with the highest incidence in the errors titled "Family expenses - children", with 87 occurrences (46%). In relation to the severity level, 185 of these occurrences (96.9%) were considered "Very Severe" and 6 (3.1%) "Severe". The results indicate that personal errors predominate over organizational errors, in the order of 54.5% against 45.5% and errors result from: wrong interpretation of standards, inaccurate and insufficient information, deficiency of data validation rules, absence of system maintenance routines, management and planning deficits, lack of goal setting and failure of administrative procedures. The said reanalysis resulted in gross revenue for the State amounting to 11.216.978$00 (0, 36% of IUR-PS revenues), although the necessary expenses for the realization of these revenues were not determined. We hope that the result of this study will provide subsidies, so that the institution can learn from the mistakes, and create the conditions to avoid that errors of this sort happen in the future and that this study becomes a research incentive on the subject of taxes and related.
Everything that is subject to rules, rules and numbers is susceptible to error. This study aims to investigate the personal and organizational errors involved in the reanalysis of the restitution of the Individual Income Tax for the year 2008, occurred in the General-Directorate of Income Taxation in Cape Verde and to examine the most prevalent errors. The method used was the case study, using documentary collection and interview, based on the cases of Saurin et al. (2012) e Almeida e Vilela (2010). The types of errors found in a total of 191 occurrences were grouped into 55 categories, with the highest incidence in the errors titled "Family expenses - children", with 87 occurrences (46%). In relation to the severity level, 185 of these occurrences (96.9%) were considered "Very Severe" and 6 (3.1%) "Severe". The results indicate that personal errors predominate over organizational errors, in the order of 54.5% against 45.5% and errors result from: wrong interpretation of standards, inaccurate and insufficient information, deficiency of data validation rules, absence of system maintenance routines, management and planning deficits, lack of goal setting and failure of administrative procedures. The said reanalysis resulted in gross revenue for the State amounting to 11.216.978$00 (0, 36% of IUR-PS revenues), although the necessary expenses for the realization of these revenues were not determined. We hope that the result of this study will provide subsidies, so that the institution can learn from the mistakes, and create the conditions to avoid that errors of this sort happen in the future and that this study becomes a research incentive on the subject of taxes and related.
Description
Keywords
Erros humanos Erros pessoais e organizacionais Reanálise da restituição de imposto Human error Personal and organizational errors Re-examination of tax refund