Agenda e coalizões na aprovação de uma política pública inovadora: o caso da Lei de Conformidade Tributária de São Paulo

Abstract

Innovative public policies usually face resistance to their implementation, because they contradict the interests from segments with mobilization capacity, especially when there is legislative approval dependence. This article analyzes the approval process of Complementary Law 1,320 / 2018 by the Legislative Assembly of São Paulo, which instituted the Program for Stimulating Tax Conformity - "Nos Conformes". The program is controversial in establishing tax compliance rules and creating an outward classification of taxpayer risk. The methodology used is the single case study, with analysis of secondary data, such as publications in the press, specialized portals and actions of SEFAZ. For analysis, the literature on agenda setting and social participation is used, as well as the role played by bureaucracies and legislatures in legislative innovations. The results indicate that SEFAZ was able to form a coalition, through dialogue and the creation of trust between business entities, political institutions, civil society and representative entities of the inspectors, which led to the approval of a significantly improved program compared to original proposal in a relatively short space of time. The study builds a framework that can be used to advance agendas and build coalitions for legislative proposal approval.