Desenvolvimento e tecnologias: cartografando controvérsias do sistema de arrecadação do imposto sobre serviço de qualquer natureza em Monsenhor PAULO/MG

Abstract

This study analyzes the tax collection and inspection system of the Tax on Services of Any Nature (ISSQN) within the Finance Department of the Municipality of Monsenhor Paulo/MG, under the perspective of Actor-Network Theory (ANT). The general objective is to understand the sociotechnical relations involved in the constitution of networks of the ISSQN collection and inspection system in the aforementioned municipality, particularly in light of the growing digitalization of tax obligations. The research investigates how these interactions shape administrative practices, power relations, and the structure of the collection system, examining how tax digitalization, through the ISSWeb platform, reconfigures roles, institutional practices, and power relations in the municipal tax field. The theoretical framework adopted is Actor-Network Theory, developed by Michel Callon, Bruno Latour, and collaborators, and the methodology employed is Controversy Mapping, aimed at mapping human and non-human actors, their interactions, and the tensions emerging from the collection process. The methodological path is structured in five stages: (i) literature review on tax collection, digital platforms, and ANT; (ii) direct observation of the municipal collection system, focusing on ISSWeb operations for issuing invoices and tax declarations; (iii) semi-structured interviews with tax auditors, accountants, and taxpayers, aimed at capturing perceptions, disputes, and negotiations around the use of digital platforms; (iv) analysis and mapping of controversies, identifying conflicts, doubts, and negotiations among actors and the ways in which they mobilize, resist, or align; and (v) construction of the network of actants and description of results, integrating human and non-human actors and highlighting interdependencies, roles, and reciprocal influences. The research sources include federal and municipal legislation, administrative records, technical documents, and interview reports. The results indicate that ISSQN, beyond its strictly fiscal function, operates as an element of social organization, materializing as a hybrid network that articulates legal frameworks, tax technologies, and social actors. Ultimately, the study aims to provide a dense description of these interactions and contribute to the understanding of the role of municipal taxation in the financial autonomy of small municipalities, as well as to the broader debate on the sociotechnical effects of digitalization in public administration.