Estudar as causas das dificuldades orçamentárias advindas da arrecadação tributária incipiente: o caso do Município de Jandira / SP

Abstract

This work had as thematic the study of problematic and perennial lack of resources of most Brazilian municipalities, in particular case of the municipality of Jandira, and verifies the degree of relationship between this situation and the application of modern management concepts in public administration of the municipal tax system. The study brings light on the understanding of the tax administrative structure, and proposes actions that results in increasingly quantitative promotion in revenues. The analysis discusses the possibilities of tax pro active actions using the legal system limits restraining the Annual Budget Law (LOA), the Budget Guidelines Law (LDO), Pluri Annual Plan (PPA) and the Fiscal Responsibility Law (FRL). We seek to establish, on a rational and scientific, a inflow of tax revenues in a way that is more efficient, democratic and transparent compliance with the constitutional allocation of "taxing power" to legislate and impose their own taxes and "tax capacity" to effectively charge your taxes observing the narrow limits to do not incurring in distortions and injustices like "excessive exaction", "tax increase", "confiscation" or "double taxation" among the various economic sectors and taxpayers. With the results intent to apply the concepts emanating from the study by proactive and focused point of quantitative and qualitative improvement in the admission of their own revenues through tax structure that result in efficient and effective municipal tax collection tax.