Leveraging Economic and Financial Information Systems For Ex-Post Evaluation of Environmental Fiscal Policies: A Data-Driven Public Policy Approach

The growing importance of environmental fiscal policies presents significant challenges in terms of their ex-post evaluation, mainly due to the complexity of their effects and the dispersion of the data needed for their analysis. Although detailed administrative and economic-financial information exists, it is not always structured in a way that allows for a systematic and comparable assessment of environmental tax incentives. In this context, this study proposes a methodological framework, developed according to Design Science Research (DSR), which integrates economic-financial information systems with tax administration data, in a data-driven public policy logic. The framework organizes the assessment into four dimensions, namely fiscal, structural, operational, and economic-financial, linked to criteria of effectiveness and efficiency, allowing the analysis to be structured at a firm-level. The framework contributes to the field of Information Systems (IS) by proposing a structured data integration architecture that enables systematic cross-database policy evaluation. The main contribution of this research is the conceptual operationalization of a replicable ex-post evaluation model, which promotes greater transparency, comparability, and support for public decision-making. By systematizing indicators and data sources, the proposed framework aims to strengthen the institutional capacity to monitor and adjust environmental tax policies, contributing to more informed governance based on empirical evidence.