The principle of efficiency in tax administration

the reality of Ceará from 1996 to 2006

Abstract

This paper analyzes the results achieved by the Secretariat of Finance of Ceará after the administrative and institutional reforms implemented during the years 1996-2006. This finance institution, supported by the constitutional principle of efficiency, implemented changes in its organizational structure, introduced new technologies and redesigned. its administrative processes in order to optimize its costs and maximize its results, both in tax collection and in the improvement of its services. This paper demonstrates the collection and cost performance of the institution, before and after the referred organizational changes, and presents suggestions for further studies on the subject analyzed here.