Georreferenciamento de atividades econômicas municipais: metodologia do desenvolvimento e aplicações

Abstract

With the increasing presence given to the municipal districts in the administration of public assistance services provided to the population, notably the municipalization of health care and primary education, structure tensions have been produced in this level of govern. The expansion and improvement of these services to users end up causing more and more needs of larger structures, which generate more expenses to the municipal districts. Thus, the municipal public revenue, although it receives new advances to face municipalization, turned out to be insufficient to assume the totality of these expansions. So, among the tax revenue of tributes that the municipal districts dispose, the Tax About Services of Any Nature (ISSQN) can represent enough increase to supply these expansions of the public expense. That tax has its first factor that generates its collection in the registration of an own cadaster of all existing establishments and its classification in a list for the tributary demand. One intends to show that geotechnologies utilization can be useful to the spacialization and easy location of these establishments, checking this information with those registered in the traditional databases of the prefecture fiscal control. The availability of these information in CDs® 2.5 (software developed in the Geomatic Laboratory of Federal University of Santa Maria for the administration of municipal tributes) can provide a transparent analysis of the records that have already been registered as well as to control areas where the simultaneous presences of certain activities may cause some sort of risk (drink and schools, nightclubs and hospitals, etc.). Therefore, the utilization of apparatus GARMIN® 12 XL, a cheap and easily handling equipment, can be useful to the georeference of establishments and any activities of the urban center, so that the maintenance and update of the records can be used in the everyday inspection and without burdening the fiscal procedures significantly. The maintenance and update are also used to analyze the profile of the real existing activities and, therefore, visualize the local entrepreneurs' vocation, which is shown by the installation tendency requested in the Prefecture. The control and improvement of tribute collection respects the fiscal responsibility that every political should try to balance in the same way the fomentation to enterprises and the attention for local empregability supplies the social responsibility that the State should try to improve.