ACADEMIA Letters Reflections on transparency in times of pandemic Nadielli Galvão, Universidade Federal de Sergipe A quick internet search of the total taxes we pay takes us to the Taxometer. In this tool, when it is not possible to collect data in real time, an estimate is made based on the last 3 years (Impostómetro, 2020). The Fiscal Responsibility Law, on the other hand, requires that all federative entities disclose their accounting, budget and fiscal information in an electronic medium with wide access to the public (Article 48, § 2). Thus, the existence of divergences between the two platforms is likely, confusing the community as to the collection reality. In 2020, the world has faced the Covid-19 pandemic, a disease caused by the SarsCov-2 virus (Ayuso, 2020). In several countries, including Brazil, restrictive measures were adopted to economic activities aiming to reduce agglomerations that facilitate contagion. Such restrictions lead to a decrease in the sale of tax-generating goods and services, with a prospect of a 30% drop in revenue (Câmara dos Deputados, 2020). Considering the reality of the state of Sergipano, whose municipalities have, for the most part, difficulties in this aspect, this scenario is repeated (Augusto, 2020). However, the population lacks means of confirmation of what is passed on by the government. It is important to raise awareness among public entities to clarify the community about the actual collection. In this moment of crisis, it is important that managements inform both about the issue of health and about the receipt of taxes that impact the availability of services to society. Thus, it seeks to reflect on the means available for citizens to know the volume of taxes collected in their municipalities. This commentary aims to contribute to city halls seeking ways to better inform the population about tax collection, so that society has access to reliable, timely, understandable and trustworthy data As an example with the municipality of Aracaju, if someone, upon seeing a drop in tax collection by the city hall reported, looks for the amount on the internet, they will come across Academia Letters, August 2021 ©2021 by the author — Open Access — Distributed under CC BY 4.0 Corresponding Author: Nadielli Galvão, profa.nadielligalvao@gmail.com Citation: Galvão, N. (2021). Reflections on transparency in times of pandemic. Academia Letters, Article 3088. https://doi.org/10.20935/AL3088. 1 the estimates of the Impostometer. When researching for the month of April, when economic activities were mostly suspended, you will understand that there was a total collection of R$ 78,349,021.21. When comparing with the same period of 2019, the citizen will understand that the city collected more in 2020 (R$ 56,765,339.39) because the taxometer is only an estimate. As already pointed out, Brazilian city halls must disclose their accounting and financial information on their own portals, called Transparency Portals. However, such portals do not have an attractive and understandable view, especially for the common citizen. Despite the necessary formality, in many cases, clearer information is essential for the citizen, as searching other sources can lead them to take an estimated value as being real, which can even compromise the credibility of the information available. It appears that the value of the Impostometer is inconsistent with the one presented by the city halls. It is not intended to take away the value of the tool, however, it is necessary to remember that in most cases this is an estimate. When comparing, for example, the difference in the average collection, during the research period, disclosed by the Impostometer with the Transparency Portal, the dissonance is visible, because while the former reveals a growth trend for the variable, the latter demonstrates the opposite, as that the pandemic has really negatively affected the collection It is essential that local administrations communicate with their citizens regarding the tax collection situation, regardless of the crisis or period. However, with the pandemic, there has been more reflection on disclosure alternatives. For example, city halls have adopted to report on Covid-19 cases, daily bulletins published on social networks. In this period of crisis and scarcity of resources, it is proposed that city halls develop similar means to explain the collection. This standard can be adopted by municipalities aiming at increasing transparency. So, it is suggested that city halls communicate with the population about confirmed cases of Covid-19, but also about the collection in the period, building a tax awareness in the community, making it aware of the resources raised with taxes, which will impact in the provision of state services. References Augusto; M. (2020). Queda na arrecadação pode chegar a R$ 285 milhões. Recuperado em 18 de maio de 2020, de http://www.jornaldacidade.net/politica/2020/04/316951/quedana-arrecadacao-pode-chegar-a-r-285-milhoes.html Ayuso; S. (2020). OMS pede revisão de amostras de pacientes após detecção de caso de Academia Letters, August 2021 ©2021 by the author — Open Access — Distributed under CC BY 4.0 Corresponding Author: Nadielli Galvão, profa.nadielligalvao@gmail.com Citation: Galvão, N. (2021). Reflections on transparency in times of pandemic. Academia Letters, Article 3088. https://doi.org/10.20935/AL3088. 2 covid-19 na França em dezembro. 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Recuperado em 18 de maio de 2020, de https:// impostometro.com.br/home/metodologiaimpostometro Lei Complementar n. 101 de 4 de maio de 2000 (2000). Estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal e dá outras providências. Recuperado em 18 de maio de 2020, de http://www.planalto.gov.br/ccivil_03/leis/lcp/lcp101.htm Academia Letters, August 2021 ©2021 by the author — Open Access — Distributed under CC BY 4.0 Corresponding Author: Nadielli Galvão, profa.nadielligalvao@gmail.com Citation: Galvão, N. (2021). Reflections on transparency in times of pandemic. Academia Letters, Article 3088. https://doi.org/10.20935/AL3088. 3