PROPOSTA DE APERFEIÇOAMENTO DO PROCESSO DE FISCALIZAÇÃO TRIBUTÁRIA DE ISS NO SETOR PORTUÁRIO DO MUNICÍPIO DE PARANAGUÁ – PR

This research aimed to propose alternatives for the improvement of the tax inspection process of ISS in the port sector of the city of Paranaguá (PR). It presented a qualitative characteristic methodology, in exploratory-descriptive research, analytical and prescriptive approach, and case study method. Data were collected in semi-structured interviews with 12 fiscal auditors of the municipality, supported by secondary documents and data, with subsequent content and documentary analysis and triangulation technique. The results showed inspection processes, difficulties encountered and suggestions for improvement of the interviewees themselves, which, added to the theoretical framework, allowed the proposition of actions in internal action, investments and external action with a view to improving the processes. The conclusions indicated promotion of scarce literature, positive results of technical action despite the difficulties encountered, distinct actions at the beginning of the process, surveillance techniques, experiences, theses, internal references, use of triangulation and information from third parties, dynamic and complex port environment, constant training and updating needs and more strategic use of computerized systems. Above all, there could be seen spaces for the improvement of processes; coherence between methodology, findings and proposed interventions; achievement of the objectives by describing the process, diagnosing the difficulties encountered and identifying alternatives for improvement; and contributions to the academic community, the city of Paranaguá, the technical staff and society. It can be affirmed that the desired improvement is possible and feasible, and that, if it occurs, it presents great transformative potential and is consistent with the pursuit of excellence in the public service, in the constant search for the satisfaction of collective desires.