Ricardo Shigueru Fujiwara

COMPLIANCE BY DESIGN: DATA INTELLIGENCE AND THE NEW MUNICIPAL TAX OVERSIGHT UNDER BRAZIL'S TAX REFORM

This study analyzes the role of digital governance and data intelligence in the modernization of public management, focusing on tax administration in light of the Tax Reform (EC 132/2023). The objective is to investigate how the strategic use of information technologies and the cross-referencing of databases can optimi...