PROPOSAL OF METHODOLOGY FOR DETERMINING THE COLLECTION OF THE POTENTIAL OF THE TERRITORIAL TAX IN MUNICIPALITIES OF PARANÁ

• Autor(a) principal: D'Agostin, Lineu Erlei
• Data de Publicação: 2020
• Outros Autores: Catapan, Anderson
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Geosaberes
• Texto Completo: http://www.geosaberes.ufc.br/geosaberes/article/view/874

This research aimed to propose a method that allows estimating the potential of the collection of tax on the rural territorial property by municipalities. This is due to the absence of parameters and qualified information, as a consequence of the self-declaration character of the payment of tax on rural territorial property (ITR – Imposto Territorial Rural); in addition to the fragile effectiveness of the inspection process. The study was possible by cross-checking information from official entities, which enabled the confrontation of potential ITR collection with data provided by the taxpayers, as a way to avoid tax evasion. The study performed in the municipality of Paranapoema presented that the potential collection for 2018 would be 318% higher than the actual income received. Then, this research proposes a method for managers responsible for tax collection. The purpose is to provide conditions to supervise the collection of the tax, so it accomplishes its inspection function and its enforcement mission.