Análise da receita tributária na prefeitura de Santa Maria - RS

Abstract

The present study aims to analyze the behavior of the Tax Revenue in the Municipality of Santa Maria from the 2008 to 2016, through the observation of the budget statements. It is a documentary research where the vertical and horizontal analysis method were applied to analyze the behavior and trends of tax revenues. An analysis of the collection behavior index was also carried out to verify the behavior of the budget execution. As a result, it was found that the Tax on Services of any Nature is the one that has the greatest participation in the forecast and in the annual tax collection. In the same way, the analysis of the Collection Behavior Index showed that excess collection is occurring during most of the studied period. It is concluded that the administration foresees a smaller amount than it is actually collecting, since in almost all the analyzed period it was verified that the synthetic account Tax Revenue presented excess collection.