Receita própria do município de Acari/RN: uma proposta de intervenção para maximização da arrecadação

Abstract

This intervention project focuses on the fiscal reality of the municipality of Acari, Rio Grande do Norte, which experiences low revenue collection and high dependence on constitutional transfers. An analysis of public accounts between 2017 and 2022 identified fluctuations in the collection of key municipal taxes, such as IPTU (Property Tax), ISSQN (National Property Tax), ITBI (Tax on Income Tax), and IRRF (Income Tax). Some of these variations were not adequately explained by the administration, hindering more accurate conclusions about the causes of this tax performance. Based on this diagnosis, a structured intervention plan is proposed with seven strategic actions aimed at maximizing revenue collection. The actions involve updating real estate registries, expanding the electronic invoice system, strengthening the tax recovery program (Refis), tax education initiatives, creating a revenue monitoring committee, and strengthening ITBI collection through integration with the notary's office. It also proposes improving tax oversight, overcoming challenges such as a shortage of qualified personnel. The proposal adopts management tools such as the GUT Matrix, which helps define priorities, and the 5W2H plan, which details how to execute each action. The goal is to make municipal revenue collection more efficient, promoting greater financial autonomy for the municipality and contributing to the improvement of local public management. The plan's success depends on the commitment of management and the active participation of employees and the public.