O desempenho na arrecadação do município de pequeno porte e sua gestão fiscal: um estudo de caso no município de Arez/RN

Abstract

This study seeks to understand the collection performance of small municipalities and their fiscal management. This case study was carried out based on the collection of taxes in the years 2021, 2022 and 2023 in the municipality of Arez, in Rio Grande do Norte: the Service Tax (ISS), Urban Property and Territorial Tax (IPTU) and Real Estate Transfer Tax (ITBI). The results, after quantitative analysis of the object of study, which were the Budgetary Balance Sheets of the respective years studied, show that the Taxes, Fees and Contributions in the composition of the Total Revenue collected in the period represent an annual average of 3.89% of the Total Current Revenue collected. The ISS and IRRF (Income Tax Withheld at Source) stood out, while the taxes that had revenue frustrations in the years 2021, 2022 and 2023 were IPTU and ITBI. It is inferred that the collection of a small municipality does little to complement its Current Revenues and, in itself, makes essential actions for citizens, taxpayers, the local economy and investments unfeasible, due to a vulnerable fiscal situation.