Arrecadação tributária em municípios do RN: uma análise antes e durante o período da pandemia da COVID-19

Abstract

The emergence of the coronavirus outbreak resulted in the closure of businesses and a decrease in work activities, which led to economic and social challenges at the national level. This situation led to the disruption of the country's economic activity, directly affecting public entities. This study aimed to analyze how tax collection was affected in the municipalities of Caicó and Natal in the State of Rio Grande do Norte in the face of the covid-19 pandemic. The research used a qualitative approach, whose data were collected on websites of the Transparent National Treasury (TNT) and the Secretariat of Accounting and Fiscal Information of the Brazilian Public Sector (SICONFI), on the revenues of the municipalities of Natal-RN and Caicó-RN. It was verified that the analyzed cities managed to have a growth in the collection even in the moment of crisis. However, Caicó, unlike Natal, did not have an increase in all taxes, the exception was the ISS, which presented a small decrease in collection in the analyzed period. As for FPM and ICMS Quota transfers, both showed growth, showing that both Union and State transfers, as well as own collection, increased in the analyzed period.