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

Abstract

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 optimize oversight and promote cooperative tax compliance. The theoretical framework addresses the detection of deviations and anomalies in business processes, using models such as the Fraud Triangle and the Fraud Diamond to identify illegal behavior based on flow, time, and authorship attributes. The methodology discusses the practical application of cross-referencing information between different federative entities, highlighting the Simples Nacional database, the monitoring of payment methods (credit card, debit card, and PIX), and construction control registration systems. The results indicate that data interoperability and mechanisms such as Split Payment and the Brazilian Real Estate Registry (CIB) are essential pillars for the new tax model, enabling the advancement of mass data monitoring and processing and a compliance design within the tax system flow itself. It is concluded that digital governance is indispensable for tax collection efficiency and that the established conditions of integration, synchronization, cooperation, and mandatory sharing of registration information will favor mechanisms for automating document analysis.