Gestão tributária municipal: um estudo de caso do município de Ribeirão das Neves

Abstract

The present work aims to analyze how the processes of tax collection and supervision occur in the cities. For this purpose, it uses, as a research strategy, a case study: The city of Ribeirão das Neves, in the state of Minas Gerais. This is a qualitative research, which was carried out through semi-structured interviews with the tax auditors of the municipality. Its goal is to identify the opportunities, shortcomings and challenges of the Municipal tax management, to ensure a better collection of taxes of competence of the city, reducing the fatigued dependence on the taxes relief of other federated entities to sustain their expenses. The results of that research showed that the municipal managers have not been priming, as they should, the modernization and structuring of the Tax Surveillance Sector, to ensure potential solutions in the search for a better tax collection to the city. This way, it would make their autonomy more effective in relation to the dependencies resulting from the Brazilian fiscal federalism.