Evolução da arrecadação do ISS em relação à receita municipal: um estudo nos municípios da microrregião de Pau dos Ferros na região do Alto Oeste Potiguar, no período de 2018 a 2022

Abstract

The Tax on Services of Any Nature has the potential to be the main own tax collected at the municipal level, and it is important to analyze its representativeness as a financing instrument and financial autonomy of these entities, since its collection, however, can occur in a heterogeneous manner according to specific factors, such as the size of each municipality. In this sense, this study aims to analyze the evolution of ISS collection in relation to the total tax collection of the municipalities of the Pau dos Ferros Microregion, in the Alto Oeste Potiguar Region, considered small municipalities. The database was created from a consultation on the TCE/RN website, with a time frame of five years (2018 to 2022). The results demonstrate that the municipalities have a significant representativeness when verifying their proportion in the formation of total tax revenue. On the other hand, the representativeness of own revenue is negligible when it comes to the proportion in total revenue, with an average share of 3% to 5%. These data place the analyzed municipalities within the profile of most small Brazilian municipalities, with regard to their financial dependence being almost entirely on constitutional transfers, represented by an average of over 80% of dependence. It is concluded that although the collection of ISS has proven to be the main revenue potential within the municipality's own revenue, this is still considered insufficient to fulfill the constitutional obligations attributed to the municipality to provide public goods and services.