Arrecadação do ISSQN nas instituições financeiras: estudo no município de Fortaleza

Abstract

Financial institutions in the city of Fortaleza are expanding their revenue from services and featuring an expressive profitability through its main and secondary activities. About these services is the incidence of service tax of any kind (ISSQN). This research focuses on the ISSQN and the effects of the Supplementary Law (Law 116/03) in the collection of this tax on financial institutions registered in the city of Fortaleza. Thus, the main objective of this research is to analyze the evolution of these institutions ISSQN revenue for the years 2001 to 2006, in order to ascertain whether there was an increase in revenue due to the issue of LC 116/03. The methodology is classified as qualitative, descriptive with mathematical aspects, being applied the techniques of documentary and bibliographical research with case study in the city of Fortaleza. Considering the results, it was concluded that the collection of ISSQN financial institutions is growing year by year, but it was from the year 2004 these revenues were up even more considerable, caused by the effects of LC 116/03 in the collection. This law brought to the city of Fortaleza an increase of 129.62% in collection of ISSQN financial institutions, due to the comparative collection before and after the law in question.