Arrecadação tributária : uma análise dos efeitos da pandemia COVID-19 sobre as receitas de tributos na Prefeitura Municipal de Rondonópolis-MT, no período de janeiro de 2019 a dezembro de 2020

Abstract

Tax revenues represent one of the main means of raising financial resources within the Public Administration. Through these revenues, public managers finance various expenses such as payment of leaves, various purchases (consumables, working hours), investments in health, education, social assistance, among others. This article aimed to analyze the tax revenues, in the Municipality of Rondonópolis-MT. The analyzed data provided by the financial/accounting sector allowed an analysis of the influence that the pandemic had on the institution's public coffers. The research was characterized by being a case study, with the quantitative aspect, bringing numbers and data from the tax collection of municipal taxes. To reinforce the development of this activity, the bibliographic study addressed information involving public accounting, aligned with tax accounting from a financial and economic point of view, a brief questioning of the types of taxes within the jurisdiction of the municipalities, in order to point out the financial indexes found, through graphs and charts prepared based on information provided by the financial sector. The analyzes carried out at the Rondonópolis-MT City Hall at the Finance Secretariat were carried out based on the financial statements for the period from January 2019 to December 2020, available on the Transparency Portal of this body. The objective was to demonstrate the effects of the pandemic on the financial and economic analysis, through charts and graphs demonstrated monthly, and to verify the positive or negative evolution, in the collection of taxes, that the public institution obtained in the analyzed period.