Fiscalização tributária: estudo de caso dos mecanismos que as prefeituras utilizam para fiscalização e recuperação do ISSQN

Abstract

The Tax on Services of Any Nature (ISSQN) is a municipal tax of great importance for municipal revenue, which is why the present work aims to identify which mechanisms municipalities use to monitor and recover the ISSQN. For this study, the municipality of São Luís was chosen, so the research was carried out using the São Luís Municipal Tax Code and interviewing professionals who work in municipal tax audits, totaling four participants, one of them being the supervisory entity. The answers obtained from the interviewees were analyzed and the relationship of the answers with the provisions of the Municipal Tax Code. At the end of the work, it was possible to identify that there is a standard for monitoring Service Tax, following what is set out in the Municipal Tax Code in accordance with the National Tax Code, however it was observed that there is still difficulty in interpreting and applying tax legislation among Maranhão taxpayers. Through the conclusions identified in this research, it is expected that this will serve as a stimulus for public managers and taxpayers to understand the importance of municipal taxes for the maintenance of the municipal public machinery, and that the inspection process will be strengthened and that taxpayers will increasingly become aware about the correct collection of taxes.