Impacto do turismo na arrecadação de ISS do Município de João Pessoa - PB

Abstract

Tourism stands out as one of the main economic activities, for moving and promoting the circulation of money in various sectors of the economy. According to the World Tourism Organization (WTO), in 2017, more than 1.3 billion people traveled internationally, generating a 7% increase over 2016. Based on the data collected, public and private initiatives seek alternatives exploring the tourist activity to increase its revenues. In view of the above, the objective of the present work was to quantify, through a study of the tax code and the numbers reported by the municipal government, the impact of tourism on the ISS collection in. The study was carried out in the municipality of João Pessoa with the analysis of the municipal tax code, Complementary Law 53/2008, Decree No. 6.829 / 10, federal legislation that regulates the ISS, data from the tourist movement from 2008 to 2017. The research was exploratory, descriptive and bibliographical, of a quantitative character, it was possible to verify, through statistical analysis, that the direct impact of the tourist activities in the collection of ISS in 2017 was 3.12%, and in the years surveyed , there was a positive correlation between tourist movement and ISS collection. In this way, the elaboration of this research proposes an analysis of the tourist activities in the municipality of João Pessoa and the impact on the collection of ISS in the municipality.