Os tributos de competência municipal existentes na legislação e aplicados no município de Quixaba - PB

Abstract

The subject of this article is devoted to the study of tax collection in the city of Quixaba in Paraiba, and its objective was to identify the contribution that revenue from these taxes has on it, as well as to outline which taxes of its competence are collected, analyze the reasons for which there is no collection of any kind, and evaluate the damages caused by the lack of collection of taxes. This proposition is justified by the need to know the tax system of a small municipality and how much the own revenues contribute to the development and growth of the city. In order to do so, the types of taxes existing in the Brazilian legal system were studied, with emphasis on the compulsory collection taxes, namely: IPTU, ISS, ITBI and Miscellaneous Taxes, and a survey of the revenue from the collection of the taxes studied, with the aim of to verify the impact caused in the local budget, besides the data collection on the constitutional transfers of FPM and FUNDEB and compared with the own revenue. For the elaboration of this study the qualitative research method was used and data were collected in bibliographies, in the legislation in scientific articles, in the Portal of the Court of Accounts of the state of Paraíba and in the Portal of the city hall. Based on the information gathered, it was possible to verify a low rate of collection and collection of taxes of municipal competence, compromising the increase of its revenue and consequently the application of these resources in improvements to the city and in the implementation of public policies. Also, it was verified that the federal transfers are the great supporters of these cities that do not have a strong tax base.