Digitalization and Transparency in Cfem Collection: the Use of Technologies to Combat Evasion and Underbilling

Objective: To investigate the role of digitization and transparency in the process of collecting Financial Compensation for the Exploration of Mineral Resources (CFEM), focusing on the use of technologies to combat tax evasion and underbilling in the mining industry. Theoretical Framework: It is based on the strategies adopted by the National Mining Agency (ANM) and other control bodies, such as the Federal Revenue and Siscomex, in the implementation of digital systems that promote greater efficiency and clarity in the collection of the CFEM. Method: Combines literature review with theoretical-empirical research case study with the use of regulatory and legislative content analysis. Results and Discussion: The results of the work sought the need for greater control and transparency in the mining sector, one of the main sources of tax collection for mining municipalities Research Implications: The results include the identification of good practices and effective technologies in the collection of CFEM, as well as the proposal of improvements for inspection and tax collection in the mineral sector, focusing on providing greater predictability and fiscal justice, contributing to the sustainable development of mining regions and increasing efficiency in the use of public resources. Originality/Value: Digitization, when fully implemented and accompanied by effective regulation, can transform the Brazilian mining sector, contributing to greater tax justice and more balanced and sustainable economic growth.