Júlio César Maciel Ramundo’s scientific contributions

Little is known of the role of local authorities in the Brazilian fiscal system. At the same time, the notion that “Mayors don't like to raise taxes” is gradually being challenged. Local authorities are broadening their taxpayer bases and investing in improving relations with contributors as well as in collecting debts in arrears. The federal government recently resumed its drive to increase efficiency of tax collection that includes measures by the BNDES, such as its financing program (the PMAT), and a new website to publish information and details of new initiatives (such as the Federative Bank). This brief study aims to provide details of an up-to-date analytical tool used in local authority tax collection, as well as to analyze certain principles of managing local tax collection, as well as investment initiatives aimed at modernizing the same process. The study also highlights the broad range of new opportunities that such moves create for public policy within Brazil.