Análise de gestão tributária no setor de fiscalização de estabelecimentos do município de Santa Maria - RS

Abstract

The present paper aims at presenting an analysis of tax credit management accomplished by inspection sector of Permits for establishments and activities in the Municipality of Santa Maria – RS. The methodology for the performance of this work starts with data acquirement rough indirect documentation with documental and bibliographical research. The methods of government statistics and deductive were used in the data collection. Recently, there was a significant change which consolidated the Supreme Court understanding about the legal requirement in respect of the form of the releasing rate of the police power involved in these surveys, which could directly impact on the management of surveillance activities of Permits sector, mainly on the tax issue. Thus, it was verified how the tax credit of this duty occurs in the Municipality of Santa Maria – RS and it was compared to the Supreme Court current decision on the matter, verifying how this decision could add in terms of improvement in the service rendered and in the toll collection. The work had the following structure: Introduction; The tax release as to the location (The legislation, The toll according to the courts, The constitution of the tax credit of the tribute in the city of Santa Maria – RS); Methodology, Final Considerations and References. In the Final Considerations it was reported that Santa Maria City – RS carries out the police rate release in conformity to the Municipal Law which requires that the release only occurs after the inspection accomplishment. The Supreme Court decision brought the possibility of utilizing the existence of a Municipal survey organ as an element of corroboration of the police power effective exercise. This decision constitutes a possibility of change in the municipality at issue, ie, modifying the local legislation one may anticipate, within the taxable year, the rate launch before the survey occurrence. This practice improves the tax management since, at the moment of the supervision, the municipality had already arisen the tax that finances the service. In the current model, the service is firstly rendered, and the tax is collected after this.