A methodology applied to selection of taxpayers for audit proposals. / Uma metodologia aplicada à seleção de contribuintes do ICMS para fins de auditoria.
AUTOR(ES)
Glauber Arthur Nascimento da Silva
DATA DE PUBLICAÇÃO
2006
RESUMO
With the advent of the Real Plan, the brazilian states has initiated an improvement process of the management instruments in their tax agencies. It is included among such instruments planning of the tax case, which had been incorporated new systematics for the taxpayer selection of the value added taxes on sales and services (ICMS). This work presents a combinatorial optimization model based in the classic knapsack problem with the objective to select more qualied taxpayers for audit proposals, considering the criteria and rules adopted for the decision agent. The developed model uses the multicriteria analysis and operational research techniques. Finally, the model got coherent results when submitted to a case study with data supplied by a tax agency.
ASSUNTO(S)
multicriteria decision analysis knapsack problem análise multicritério de decisão combinatorial optimization pesquisa operacional ciencia da computacao otimização combinatória taxpayer selection operational research seleção de contribuintes problema da mochila
ACESSO AO ARTIGO
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