ADMINISTRATIVE EFFICIENCY AND TAX JUSTICE: THE USE OF TECHNOLOGY IN MASS TAX REFUND

Abstract

This article analyzes administrative efficiency and tax justice in connection with the use of digital technologies in tax refund programs in Brazil. The study aims to understand how the application of automated refund systems can contribute to a more agile, transparent, and accessible public administration. A qualitative approach was adopted, based on a literature review. State-level experiences such as Nota Fiscal Paulista, Nota Legal, Nota Fiscal Gaúcha, Devolve ICMS, and Devolve MS were analyzed using Brazilian authors who address public administration, taxation, and digital innovation. The comparative analysis showed that programs using digital platforms linked to the taxpayer’s CPF and automatic refund mechanisms via Pix or social accounts achieved better results in terms of population reach, operational cost reduction, legal predictability, and citizen engagement. The findings also indicate significant social impacts, especially among low-income populations, demonstrating the potential of such policies as complementary tools for fiscal redistribution. It is concluded that administrative efficiency involves not only procedural speed but also technical rationality, digital accessibility, and equity in the exercise of tax rights. Digital tax refunds represent an important innovation in Brazilian public administration and their strengthening depends on institutional investment, federal coordination, and legal improvement.