Análise do desempenho tributário das autarquias locais: caso dos municípios das vilas de Boane e da Manhiça, 2014-2016

Abstract

This research was conducted in the municipalities of Boane and Manhiça villages and sought to analyze their tax performance during the period 2014-2016. In order to achieve this objective, the research was based on qualitative and quantitative methodology, being the main technique adopted for data collection was desk research that focused on the interpretation of budgets and of the budgets and maps of execution of revenues relating to the period in allusion. The data analysis was based on systemic theory, which enabled the identification of the different sectors that interact in the process of revenue collection in the two municipalities to meet their demands. From data analysis, it was concluded that Boane Town Municipality has a better tax performance than the municipality of Vila da Manhiça, despite the fact that the former is a new municipality and has a tax base is not yet consolidated as it is still in the process of expansion in terms of, for example in terms of, for example, offering more services. There are several factors that explain this difference in the performance of the two municipalities are several, among which, the awareness and willingness to pay taxes to pay taxes, which vary from one municipality to the other, as well as the attractiveness attractiveness, which leads to a greater demand for space for various purposes, raising the revenue resulting from the Right of Use of the Municipal Land Use Right in the case of Boane. However, it seems However, it is pertinent to improve the licensing, cadastre and economic activity control and control of economic activities in general, in both municipalities. (TRADUÇAO NOSSA)