Análise das receitas arrecadadas do município de Ajuricaba do período de 2008 a 2013

Abstract

Municipal revenues are of paramount importance for the development of a municipality, therefore, can evaluate and focus on the main sources of revenue, based on their relevance, applying the values of investments for the population. This study deals with the comparative collection of revenue, the total collected by the municipality where the revenues are analyzed for the period 2008-2013, comparing the increases or decreases and the average of the period. The analysis shows that the FPM is the recipe that is more in percentage terms of the total collected, as well as ICMS and IPVA. Among the own taxes, which represented more in total revenue was collected property taxes, followed by ITBI and ISSQN. Based on the survey data it was found that mandatory transfers are important for the realization of investments and into their own revenue opportunity for expansion of the collection, and we can increase the availability of funds of the municipality.