Desempenho do Portal da Transparência da Prefeitura de Guarabira/PB: arrecadação das receitas próprias municipais

Abstract

The theme chosen for this research is contextualized in the public transparency of the Municipality of Guarabira, Paraíba (PB), with the object of study delimited to the Transparency Portal, focusing on disclosure, transparency and citizen-user access to information about the collection of municipal revenues, limited to the Property Tax and Urban Territory (IPTU), Tax on Intervivo Transactions of Real Estate (ITBI) and Tax on Services of Any Nature (ISS). With the objective of evaluating the performance of the Municipal Public Transparency Portal of the Guarabira/PB City Hall in complying with the requirements of the Transparency Law, the Access to Information Law and in relation to the functionalities, limits and usability in the citizen's access to information on the collection of municipal revenues. of IPTU, ISS and ITBI in 2020 and 2021. It is a qualitative approach, descriptive in nature, characterized as a documentary research combined with bibliographic research. Having as a research environment the Municipal Public Transparency Portal of the Guarabira/PB City Hall. The results obtained indicate that, despite the implementation of the Portal meeting the digital transformation within the scope of public transparency, the features of the Portal of Municipal Public Transparency of the City Hall of Guarabira/PB do not contribute to the intuitive usability of navigation or to the agility of user access information disclosed on the collection of the respective municipal revenues. It can be concluded that the Portal has limitations according to the functionalities, gaps in relation to the collection information, being silent regarding the disclosure of the public accountability of IPTU, ISS and ITBI in 2020 and 2021.