Evolução da arrecadação tributária no Município de Palmas – To no período de 2019 a 2020

Abstract

The municipalities were only placed as a unit of the federation after the constitution of 1988. From that period onwards, they assume responsibility for the creation and execution of actions made available to citizens, which, until then, was an obligation of the States or the Union. tax collection is insufficient to meet social demands and promote society. In this context, the following question was asked: what was the evolution of tax collection in the Municipality of Palmas - TO in the period from 2019 to 2020? To answer this question, the general objective was defined: to demonstrate the evolution of tax collection in the Municipality of Palmas – TO in the period from 2019 to 2020, and as specific objectives: to characterize taxes and their tax types, define municipal taxes, identify the main sources collection of the Municipality of Palmas – TO; compare the tax collection of the city of Palmas – TO in the period 2019 to 2020. The developed methodology classified the research as descriptive and quantitative. The data collection instrument was an Excel spreadsheet, enabling the organization and graphical representation of tax collection. Subsequently, the data were interpreted and agreed according to the theory studied. The results show that there was a drop in IPTU collection of 27.41% compared to 2019. Contributions to improvements increased by 297.07%, followed by ITBI with 39.151%, with the ISS falling by 2.88 %, and as Rates with a decrease of 1.77%. Thus, it is concluded that taxes represent the largest source of tax revenue, followed by fees and finally by the improvement contribution.