Análise sobre o programa IPTU Cidadão no município de João Pessoa/PB

Abstract

The national tax system has been modernized over the years, since previously the taxation rules were made by those who had power and were immune from being taxed, only the subordinates were taxados.Com, there have been significant changes in Brazil ranging from the monarchy the republic, were instituted tax innovations and creation of other taxes, for the maintenance of the state. Being the main creation in this transition of forms of government was constitution, being the first one in 1824 and the last one in 1988. The work aims to analyze the program IPTU citizen in the municipality of João Pessoa / PB. In this context, will be analyzed the taxation like pubic politics in the The theoretical basis is based on a brief account of the origin of taxation in Brazil and municipal tax collection through the IPTU. In the methodology the research was adopted bibliographical and documentary data for the theoretical formation of this work, as well as the use of questionnaires applied to the taxpayers on the program, with the purpose of gathering the data to be placed in the research, thus justifying the use of descriptive qualitative field research. In this way it can be concluded that the IPTU citizen program is an indispensable tool for municipality, because the taxpayers can be taxed properly and have as a return the pavement of the street that they reside.