Arrecadation of taxes of Brazilian municipalities during the Federal Constitution of 1988: years 2003 to 2019 by Cristhian Rêgo Passos, Guiomar de Oliveira Passos published by Gestão & Regionalidade (2024).
This text analyzes the collection of municipal taxes in the fiscal context in the period 2003 to 2019, tracing the current panorama of revenue from these taxes, according to region, population size, category (capital or interior), and participation of each tax in the considered groups. Bibliographic research and the database provided by Santos, Mota, and Faria (2020) were used, analyzed by measures of absolute and relative frequencies and coefficients of variation. It was found that the collection more than doubled in the period, with the most populous municipalities with the largest share of the national GDP, generally located in the Southeast region, the ones that collect more, and the Tax on Services (ISS) is the one that contributes the most in all the groups, reflecting the urban nature of the municipal tax base, increasingly settled over the years in the service sector, whose collection represents lower administrative and political costs.
