A importância e a evolução do imposto sobre serviços (ISS) no município de Santa Maria – RS (2006-2010)

Abstract

This study aims to determine the relative importance of evolution and Service Tax (ISS) in the Municipality of Santa Maria-RS, in the period 2006 to 2010. It is a descriptive analysis of the evolution of the collection of own revenue and transferred to Municipal Fiscal Unit (UFM), and participation in the ISS total amount collected each year. Data on the revenues of the municipality were obtained in the sector of Revenue Accounting and Oversight of the City of Santa Maria. It concluded with a study that the ISS is the main source of own revenues of the municipality of Santa Maria, accounting for approximately 40% of the total collected and own 11% of total revenue, which includes own revenue and transferred. In addition, it was found that the collection of the ISS has grown steadily over the period analyzed, ranging from 4.5% in 2006 and 17% in 2010. What strengthened the revenue increases were effectively control the issuance and delivery of notes by following payments and collections of the ISS.