Santos, Francisco Carlos Barbosa dos2024-03-112024-03-112023ALVES, João Cláudio Fernandes. Impactos da promulgação reiterada de programas de refinanciamento fiscal no comportamento arrecadatório dos contribuintes goianienses. Goiânia (GO), 2023. 79 f. Dissertação (Mestrado Profissional em Administração) - Centro Universitário Alves Faria, 2023.http://repositorio.unialfa.com.br/handle/123456789/58The current structure of the Brazilian tax system is marked by a high tax burden and consequent low tax compliance on the part of taxpayers. In an attempt to increase tax revenue, special installment programs, traditionally known as REFIS, are launched periodically and routinely. However, the repeated granting of such programs can generate unwanted imbalances and encourage distorted fiscal behavior. This research sought to analyze the existence of causality between the constant enactment of such tax credit recovery programs in the Municipality of Goiânia and the delaying behavior of its taxpayers regarding their tax obligations. To achieve this objective, the work reviewed the literature on current concepts and theories that relate to the topic and, in the end, quantitatively analyzed a random sample of taxpayers from Goiás who adhered to the 2017 REFIS, observing whether such tax obligations were fulfilled or not in the following 4 years. Taking as a basis the result achieved, it is concluded that there is a need to analyze the practice of repeatedly enacting programs of regularization, amnesty, installments and refinancing of tax debts in the Municipality of Goiânia, as it has contributed to the increase of its tax liabilities and reducing the expectation of recoverability of their credits by encouraging tax procrastination in their taxpayers, following the results found in other referenced and current works on the subject, including at an international level.ptArrecadação fiscalConformidade fiscalParcelamento tributário