Responsabilidades decorrentes da omissão na arrecadação de tributos de competência municipal.

Abstract

The work here consists of assessing the responsibilities arising from the omission in the collection of taxes of competence of the municipalities, in order to envisage this consequence for the municipal public manager, as well as for the federated entity, both in light of the Law of Administrative Improbity and Law of Fiscal Responsibility, respectively. For this analysis, it was necessary to investigate whether the Brazilian municipalities are, in fact, omissions in the tax collection competent to them. On this occasion, the FIRJAN Financial Management Indexes, referring to the Brazilian municipalities' own resources, were analyzed, based on four spheres for analysis, namely: Brasil, Nordeste, Rio Grande do Norte, and, specifically, the municipality of São Miguel/RN. A one-off reading for the year 2016 and a historical survey covering the years 2006 to 2016 were made. Through the empirical analysis of the data, it was found that there is strong evidence that most Brazilian municipalities are silent on the collection of the taxes attributed by the Federal Constitution; as well as, in compliance with the infra-constitutional norms set forth herein and the jurisprudence of the country, managers can be held liable for the practice of the act, in the face of fraud and, with qualifications, also in the face of guilt; with regard to entities not included in the collection of taxes, the possibility of imposing institutional sanctions was also investigated, in this case, the prohibition of transfer of voluntary revenues. Therefore, it is clear a problem experienced in fiscal management in the reality of Brazilian municipalities, as well as the need to apply and improve the legal instruments already in place, in order to guarantee greater effectiveness and respect for the constitutional dictates regarding legality, reasonableness, proportionality, and other principles, those of a fiscal and budgetary order.