Tributos municipais e transferências constitucionais nos municípios de pequeno porte: estudo de caso Monteiro Lobato/SP

Abstract

In the present study, the subject of this study aims to analyze the income of the small municipality Monteiro Lobato, and more specifically the revenues derived from constitutional transfers, as well as to demonstrate the importance of this income received by the Municipality of Monteiro Lobato so that he can carry out his public services, since his tax collection proves insufficient for that. The present work begins with the conceptualization of what are the Brazilian municipalities and the differentiations regarding the municipal taxes for those considered small. Subsequently a brief explanation was made regarding the taxes listed in the Federal Constitution and the National Tax Code, giving greater emphasis to municipal taxes. With regard to voluntary transfers, these are subject to study in relation to those shared with municipalities, especially small municipalities, which, for the most part, are heavily dependent on such financial resources for the maintenance and achievement of their basic services. It was verified that the lower the population of the municipality, the greater its dependence will be on such transfers. In the presentation of the results, research was carried out on the municipal tax management in general, with the obtaining of possible solutions for an improvement in municipal management.