ABSTRACT
The use of programs that facilitate and promote the dissemination of information has been transforming the relationship between government and society, increasing transparency and reducing bureaucracy in certain procedures, such as the Nota MT Program. This study sought to analyze the reflexes of fiscal citizenship promoted by the Nota MT Program from the perspective of Institutional Theory. The research is descriptive, with a quantitative approach and, regarding the documentary procedure. The population is made up of all registered users from the 141 municipalities in the State of Mato Grosso/Brazil. The period of analysis comprised the years 2018 to 2021, and was based on documents such as reports and bulletins from the Nota MT application of the Mato Grosso State Department of Finance -SEFAZ/MT, clarifications via email and legislation. state. The statistical treatment of the data obtained was performed using the SPSS 25 software (Statistic Packpage Social Science). Among the main results, it was identified that there was no statistically significant change in the adhesions to the Nota MT Program, a fact that may be related to the Covid-19 pandemic, which influenced the population's consumption pattern and made it difficult to disseminate and sweepstakes. However, comparing the beginning of 2019 with the end of 2021, it was possible to identify the change in population behavior by observing an increase (52%) in the number of invoices issued with CPF. Under the prism of Institutional Theory, this result indicates that the process of institutionalization of the program was legitimized by the population in the State of Mato Grosso.