Análise da arrecadação de ISS a partir da condição financeira nas capitais do nordeste em 2019 e 2020

Abstract

The new Coronavirus pandemic (COVID-19) has terrified the entire world due to the danger posed by the virus to human life. Trying to alleviate the number of deaths from the disease, countries have adopted security measures to reduce the spread of the virus. In Brazil, some of the measures were social isolation and the “lockdown”, which forced the interruption or reform of some economic activities, which provided a scenario of insecurity in the country's economy. With this, the present work sought to analyze the impact of the pandemic on the collection of the Service Taxes of Any Nature (ISSQN) based on the financial condition of the Northeastern capitals. Three capitals were analyzed, namely: Natal/RN, João Pessoa/PB and Maceió/AL. From the data disclosed by the municipalities in the Public Sector Accounting and Fiscal Information System (SICONFI) indexes were calculated that enabled the analysis of the cash solvency, budgetary solvency and long-term solvency of the analyzed municipalities.