Comportamento das empresas turísticas na contribuição das receitas públicas no Município de Inhambane no período 2012-2016

Abstract

The present work refers to the behavior of tourism companies in the contribution of public revenues in the Municipality of Inhambane in the period 2012-2016. To achieve the objectives, the research is descriptive and qualitative. Public revenues are all non-refundable monetary inflows that the State, through its public institutions, charge companies for carrying out any profitable activity, these inflows are intended for public expenditure. The contribution of public revenue is the obligation of every company including tourism companies. Public revenue is categorized as follows: tax revenue; parafiscal; assets; credits; fees, and fines. The study was based on tax revenues and municipal fees that tourist companies pay, which are: Value Added Tax (VAT), Personal Income Tax (IRPS), o Corporate income tax (IRPC), and the rates are: rate for economic activity (TAE), property tax and tax on land use. The study shows that the revenue trend in the Municipality of Inhambane in the last five years is increasing and most tourist companies have a good behavior in the process of public revenue contribution although there is not a strong connection between foreign tourist companies and public institutions about transparency in the presentation of the accounting books during the inspection process that makes the State lose revenue in the tourist activities carried out. The study reveals itself as a general objective of analyzing the behavior of tourist companies in the contribution of public revenues in the municipality of Inhambane, in which specifically identify the tourist companies that contribute to public revenues, characterize different types of public revenues contributed by tourist companies, explain the control system in the collection of public revenues, Raise the difficulties faced by those involved in the process and their proposed solutions and Relate the tourist flow and its contribution to public revenues in the Municipality of Inhambane. The methodology used includes bibliographic, documentary and virtual research in the choice and delimitation of the theme, preparation of field work and field work using the questionnaire for tourist companies and semi-structured interviews for public institutions. After the theoretical foundation that constitutes the concepts, different types of public revenue, procedure for collecting public revenue and analysis of the behavior of tourist companies in the contribution of public revenue, the results presented in the work are discussed and recommendations are proposed.(TRADUÇÃO NOSSA)