Performance Evaluation of Brazilian municipalities from deploying PMAT, based on the methodology MCDA-C

Abstract

Since 1997, the Federal Government has offered Brazilian cities, through BNDES, the Tax Administration Modernization Program – PMAT that releases funds with special terms of payment. The purpose of the Program is to enable cities to achieve greater financial autonomy by modernizing their tax administration and strengthening their own revenue. In light of the volume of investment at the disposal of the cities, it becomes necessary to implement measures to monitor and control the results of the application of PMAT funds. The objective of this research is to build a model of performance evaluation for municipalities that implemented the PMAT, based on Multicriteria Decision Aid Constructivist - MCDA / C, where it intends to: i) identify the criteria required by the PMAT to enable municipalities municipal ii) develop the structure of the model performance evaluation, iii) identify a set of descriptors (indicators) focusing on the results of PMAT. To achieve the research objectives was conducted an exploratory study with a qualitative / quantitative. Data were collected through semi-structured interviews. The research results have to structure a model for evaluating the performance of the PMAT, containing 68 descriptors (indicators) linked the 14 fundamental views, organized into four areas of interest. The model contributes to the improvement of municipal public management, generating subsidies for the process of decision making.