Os setores de arrecadação da Prefeitura Municipal de Santa Maria/RS limites e possibilidades de reestruturação

Abstract

For all municipalities, the own revenue is more and increasingly important to carry out multiple activities to these designated. In this situation, it must have in mind that the municipal collection needs a good administrative infrastructure in order to be performed with success, efficacy, efficiency and effectiveness. Therefore we studied the current structure of the sectors collection in the municipality of Santa Maria, carrying out a proposal for restructuring. The results indicate that the main limits to restructuring are the political will, the law, the municipal budget, the lack of servers, the time, the lack of planning, resistance to change and the dysfunctions of bureaucracy. These being overcome, it would find as possibilities the strengthening of representativeness, departmentalization, focus on revenue, motivation of servers, streamlining of processes, training and improvement in meeting the demands of taxpayers and citizens.