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Marcos Vinicius Montalvão da Silva

2 papers indexed here

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Review Open access Aug 2026

Inteligência fiscal e análise de dados aplicadas à fiscalização tributária municipal

The modernization of municipal tax administrations has expanded the use of electronic documents, database cross-checking, artificial intelligence, and risk models to identify tax inconsistencies. This study aimed to analyze applications of fiscal intelligence and data analytics in municipal tax inspection, considering...

Marcos Vinicius Montalvão da Silva · 0 citations
Review Open access Aug 2026

A integração entre contabilidade e fiscalização tributária para o fortalecimento da governança pública

The integration of public sector accounting and tax auditing has gained relevance in view of the digitalization of financial administration, the need for greater transparency, and the changes arising from the reform of consumption taxation. Within this context, the study aimed to analyze how the coordination of account...

Marcos Vinicius Montalvão da Silva · 0 citations

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