A confrontação da receita prevista com a arrecadada: um estudo de caso na prefeitura municipal de Vila Nova do Sul - RS

Abstract

With the Fiscal Responsibility Law 101/2000 become mandatory in city halls, forecasting and effective collection of all taxes within their jurisdiction, which do not receive voluntary transfers if they fail to establish, provide and collect the taxes which they are entitled. Considering that fiscal responsibility begins in the full exercise of the taxing power of each government, the financing capability of local governments, particularly the least developed regions, it becomes difficult, which does not exempt them, however, to explore their taxes, as more that financial instrument,the tax is essential to social control, and may even be consideredas a source of savings to cover investments. Based on thebudget in 2009, with implementation in 2010 by the Municipality of Vila Nova do Sul- RS analyzed the behavior of public revenuein relation to the collection of taxes, the nature of expected revenues and collected, to the stages covered by revenue theoutstanding debt, as well as the resignation of revenue. Through the use of indices on the budget balance, it is the oscillationbetween the predicted values and the amounts actually collectedduring the period.