FORMIGA NETO, V. F.; FORMIGA NETO, Valdemar Fernandes.
Resumo:
The Brazilian population for decades, complained of high taxes, the numerous tributes and their high rates, a fact that has greatly burdening the personal finances of Brazilians. Taxes as: Taxes, Contributions Improvement, Compulsory Loans or even Special Contributions, absorb much of the income earned by taxpayers, but many of these taxes have peculiarities that are unknown population as the correct taxable year of the tax, the base calculation that should actually be used, the federal entity that has jurisdiction to levy and collect certain taxes. Becomes important to know the importance of taxes because they are levied on taxpayers' finances and that when well planned with proper supervision and bring benefits to the whole society. This monograph discusses these and other issues relating to taxes, focusing his approach in municipal taxes, property tax, service tax and ITBI, Uiraúna city in the state of Paraíba, making an analysis of the law 486 of December 11, 2001, dealing with the Municipal tax Code (MSC) and its suitability to the law No. 5172 of 25 October 1966 which provides for the national tax system, this confrontation will be analyzed other legislation, such as the magna Carta of 1988 and the summaries and decisions of the Supreme Court on such taxes. Understanding that the constitutional principle of advertising is of fundamental importance, the study aims, what level of knowledge of uiraunenses on taxes levied by municipal azienda its citizens. The methodology shall be used to apply a questionnaire that covered one hundred and fifty respondents about the studied subject, since the subject is of interest to society and should be exposed more clearly by the public power to the people with the most different levels instruction, so that they can know: the pay? Why pay? If you are or are not free? or if you have some reduction in their taxes ?. The research reveals the level of public information about municipal taxation, demonstrating how it is important for a good relationship with the tax system and the personal finances of citizens, answering the question: How uiraunense society has accompanied the collection of property tax, service tax and ITBI in the municipality of Uiraúna the previous administration? Be seen that the studied population is unaware of taxes, especially regarding its merits and amounts collected.
