Mudanças no CTM de Fortaleza/CE e impacto financeiro na arrecadação do ISSQN nos exercícios de 2013 e 2014

Abstract

This research aims to identify the financial impact in the Service Tax of Any Kind collection caused by the changes made by the municipality of Fortaleza/CE with the new Municipal Tributary Code, Complementary Law nº 159, december 23th, 1972. This research is descriptive about the purpose, bibliographic and documentary and has a qualitative nature. The data were collected using the Transparency Portals of the City of Fortaleza/CE and the Account Tribunal of the Municipality, the Annual Budget Law and a guided interview with the Services Tax’s Manager Cell of the Fortaleza’s Treasury Department. This research discusses the Municipal Tributary Code and the Services Tax of Any Kind. It also compares the tax collection of 2013 and 2014 periods to present the result that determined an increasement of 19,88% the tax collection against an increasement of 15,84% in the Services Tax collection caused by the law changes, by the implementation of the project Nota Fortaleza and by the Exchange of the system of Services Tax’s reporting and tributary collection, the ISS Fortaleza.