A percepção da população sobre a aplicabilidade dos tributos no âmbito municipal: o caso de Sumé, estado da Paraíba.

Abstract

This study aimed to evaluate the perception of the population in relation to taxes and their social function in the city of Sumé Paraíba, for which the descriptive research method was used, with the aid of a field study to collect data primary education. The tribute is an obligation of the citizen, created by law, which establishes the duty to transfer part of the income and the patrimony so that the costing and development of the State occurs. The State has several functions that represent its purpose, defined by the Constitution. In order to fulfill its own purpose, it makes use of the tax function. The social function is characterized as a way of keeping the machine public and guaranteeing society the reduction of the various inequalities that the country may present. Noted that most of the interviewees defined the mismanagement of resources as being an obstacle to the municipality fulfilling its social function of tribute, since they mention that the municipality does not have a very high economic size.Finally, it can be verified that most understand the real role of tribute and its social function in the public administration, showing that it is fundamental to the development of the social function of the municipality and that the social function of tribute is effective management of all resources collected by the state, in order to improve citizens' quality of life.