Análise quantitativa da arrecadação do ISSQN no município de Marizópolis de 2011 a 2015: estudo de caso

Abstract

This monographic work demonstrates in a quantitative way how the values of collection of one of the most relevant taxes for the maintenance of the public administration in the municipal sphere, more specifically in the municipality of Marizópolis-PB, behaved. It is the Tax on Service of Any Nature (ISSQN), which has been studied, both in legislation and in the perspective of renowned authors of tax law, such as Eduardo Sabbag and Alexandre Mazza. A study was carried out in the municipal tax code, observing peculiarities such as: Generating fact, calculation basis, rates, exemptions and the services of Law 116/2003 that the municipality effectively charges. The objective was to know the behavior, in numerical terms and in percentage of the collection of said tax in the time span between the years 2011 to 2015, visualizing if there was evolution or involution in the results of the collection of the ISSQN. For the development of the study, data collected from SAGRES-PB, an instrument of social control, were used, which allows access to income and expenses of the municipalities of Paraíba. The population, although little use is made of social control tools, needs to have studies and demonstrations of how much their municipality collects with their taxes, so the research done hour, is justified demonstrating the amount, year by year, and still doing the due Correlations, of growth or not, of collection over the years studied. In carrying out the study, it was verified that the collection of the ISSQN is quite representative in relation to the total tax collection and that when it oscillates the entire tax system follows its rhythm, reaching to represent 47% of the tax collection of Marizópolis-PB in 2013.