| dc.description.abstract | This study aims to determine how the process occurs oversight inherent in the Tax Services of Any Nature in the town of Novo Hamburgo/RS, seeking to identify their strengths, weaknesses, opportunities and threats - and yet, the perception and the difficulties faced by the tax agent when the execution of this process. The research was performed in the surveillance Tax Services of any nature, the Treasury Department, the municipality. Was analyzed the primary and secondary data obtained through interviews focused on the process of monitoring and analyzing the internal and external environment. At the end of the study, we conclude that there is the difficulty of interpretation and application of tax laws and the lack of internal planning, professional development, renovation of the structure of work, technologies and sources of information, especially related factors, mainly, failure to comply to that afforded by the Federal Constitution, with respect to the essential activity of the State, which should have the means for its exercise. In addition to the conclusions presented in this study, it is expected that this is not only a breakthrough in restructuring the organization and activity of the council tax now studied, but also serving to stimulate reflection of public managers, so that they assume in indeed, this activity as essential to the functioning of the state, strengthening the autonomy of Tax and its inspection process. | |
