CIRA AND FISCAL COOPERATION: INSTITUTIONAL INNOVATION, REVENUE COLLECTION EFFICIENCY, AND THE PROTECTION OF PUBLIC ASSETS
This study examined the Interinstitutional Asset Recovery Committees (Comitês Interinstitucionais de Recuperação de Ativos – CIRAs) as public governance mechanisms designed to strengthen the Public Revenue Administration and enhance the recovery of public claims arising from tax and asset-related offenses. The research...