Tributação municipal: incidência sobre serviços educacionais no municícpio de Cabedelo

Abstract

The research problem of this paper is presented in the question about the way in which the occurrence of ISS-educational in the municipality of Cabedelo occurs and is born from the reading of article 74 of the MLC. The focus is the municipal taxation rule and the ISS educational incidence. The objective is to carry out a legal analysis of the municipal tax jurisdiction and its characteristics. In this work, the data collection procedures of bibliographic research and field study were used, focusing on the qualitative dimension, as well as quantitative data. Documentary research was begun in a survey of the municipal tax system. After the understanding and confirmation of the existing regulations, information was obtained from SEREC and, with the legal information provided, a structured interview was organized, applied between teachers providing service in the municipality. Cabedelo presented an increase of 416.56% in municipal tax collection between 2005 and 2017. This work made it possible to understand how Brazilian taxation is presented, its regulations and, specifically, municipal taxation and its challenges over the years. We conclude that municipal taxes are totally necessary from the point of view of the federative arrangement existing in Brazil today. We conclude that the Municipal Revenue Secretariat develops its legal competence as an entity collecting municipal taxes, in person and by electronic means. The data also indicate that the collection of the 5% tax rate on educational ISS, charged by the municipality, through SEREC, in the issuance of separate invoices, either by the computerized system or in person, is in disagreement with the current municipal legislation.