A tecnologia móvel, integrada a receptores GPS bluetooth, aplicada à gestão tributária urbana: cadastro do IPTU e ISSQN

Abstract

The process of tax decentralization and the growing participation of municipal governments in the set of tax resources of Brazil, amplify its expansion in the management of public services dedicated to the population, creating conflicts in the structure of this level of government. The expansion and the improvement of the public services dedicated to the population require a larger structure and that is the reason that it requires more expenditure to municipalities. Although the municipalities public revenue receives an increase of financial resources, it has been demonstrated insufficient in order to afford these expansions. Between the tributes that the municipalities adopt, there are the IPTU and also ISSQN. These taxes could represent a stimulus on the tributes, making it sufficient to support the public expenditure. The taxes belong to the federal constitution, it is governed by a complementary municipality s law and it has as first generator of tributes, the inclusion in owns register of all buildings, residential and commercial. The presented work demonstrates the possibilities of using mobile computing in the simplification of the collection and data processing, detailing two systems in the area of urban management that use technology GPS with connection wireless Bluetooth and also it allows the update and the insertion of new information in the data base.