O Supersimples e a arrecadação do ISSQN no município de Fortaleza

Abstract

This work aimed at studying the ISSQN collection in Fortaleza city from the opting taxpayers through National Simple, SUPERSIMPLES, systematic and differential taxation, simplified and favoured towards to the micro and small enterprises, and the effects caused in ISSQN total collection-Tax services of any nature in the city, before and after its deployment that takes as a reference point on July 1, 2007, date that started the new and systematic taxation for these companies. Initially, the origin and the main systematic in differenti al treatment, simplified and favored were etudied before the National Simple. Later, the whole systematic of tributary favoritism promoted by the National Simple since its origin, institution, later regulations until the deployment time and finally, the whole tax legislation which consists in the main subject of this work. We raised the quantity of total taxpayers as well as the opting ones to the Simple National from 2006 until 2008. Moreover, we raised the values 01' the colletion promoted by both the opting and by non-opting in the exercises between 2006 and 2007, making, later on, the possible and necessary comparisons by comparing the total collected in 2007 with the volues collected in 2006 and those ones from the second semester of 2007 with the first semester of the same year. The conclusion about the impact on the municipality's collection is that there was not a significant increase but aJso it did not cause any reduction in the collection, therefore it was positive en the first six months after its depJoyment.