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ARRECADAÇÃO TRIBUTÁRIA MUNICIPAL EM

TEMPOS DE CRISE – POSSIBILIDADES
City tax revenue in times of crisis – possibilities

Isabella Vieira do Nascimento

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Resumo
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Abstract
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Keywords:7D[UHYHQXH&LW\(FRQRPLFUHFHVVLRQ)LVFDOPHDVXUH6RFLRHFRQRPLFPHDVXUH

Sumário
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1. INTRODUÇÃO
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WHRULD NH\QHVLDQD FRPR DWXDomR anticíclica 2 H[HPSOR GHVVH WLSR GH DWXD
omR RFRUUHX QD FULVH HFRQ{PLFD TXH DVVRORX RV (VWDGRV 8QLGRV HP  2
(VWDGRSRUPHLRGR)(' )HGHUDO5HVHUYH6\VWHP LQMHWDFDSLWDOQRVLVWHPD
FRPSUDQGR DWLYRV SUREOHPiWLFRV GRV EDQFRV 3(5(,5$ /XL] &DUORV %UHVVHU
2 FDUiWHU FtFOLFR GD LQWHUYHQomR HVWDWDO In: 5HYLVWD GH (FRQRPLD 3ROtWLFD Y
QMXOVHW.H\QHVFRQWHVWDYDDSUHPLVVDEiVLFDGRVHFRQRPLVWDV
OLEHUDLV FOiVVLFRV GH TXH R OLYUH PHUFDGR JHUD QHFHVVDULDPHQWH R HTXLOtEULR

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NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

HFRQ{PLFR 3DUD .H\QHV R SOHQR HPSUHJR H D SOHQD GHPDQGD VmR YHUL¿FD

GRV TXDQGR D SURSHQVmR D FRQVXPLU HQFRQWUDVH YLQFXODGD DR LQFHQWLYR SDUD
LQYHVWLU Em tempos de recessão, o estimulo ao consumo é reduzido e,
nesse momento, o Estado deve adotar políticas anticíclicas por meio
GH LQWHUYHQomR GLUHWD H FRQVHTXHQWHPHQWH DXPHQWR GR Gp¿FLW S~EOLFR
O principal objetivo dessas politicas anticíclicas seria aumentar a de-
manda, de modo que o mercado atinja novamente o equilíbrio.(<1(6
-RKQ 0D\QDUG $ 7HRULD *HUDO GR (PSUHJR GR -XUR H GD 0RHGD 6mR 3DXOR
1RYD&XOWXUDO/WGDS $5$*­2SJULIRQRVVR 

eEHPYHUGDGHTXHD8QLmRHGLWRXPHGLGDVYROWDGDVDPLQLPL]DURVHIHLWRVGDTXHGD
GDVUHFHLWDVHVWDGXDLVHPXQLFLSDLV(PGHDEULOGHIRLHGLWDGDD0HGLGD3URYLVyULD
QžSHODTXDOD8QLmRVHFRPSURPHWHXDFRPSHQVDUDYDULDomRQHJDWLYDQRVYDORUHV
GHUHSDVVHVDR)XQGRGH3DUWLFLSDomRGRV(VWDGRV )3( HDR)XQGRGH3DUWLFLSDomRGRV
0XQLFtSLRV )30 YHUL¿FDGDVQRVPHVHVGHPDUoRDMXQKRGHHPFRPSDUDomRFRP
RPHVPRSHUtRGRGHOLPLWDGRRDSRLR¿QDQFHLURSRUpPDRYDORUWRWDOGHELOK}HV
GHUHDLV

7DPEpPIRLDSURYDGDD/HL&RPSOHPHQWDUQžGHGHPDLRGHTXHLQV
WLWXLXRGHQRPLQDGR3URJUDPD)HGHUDWLYRGH(QIUHQWDPHQWRDR&RURQDYtUXV6$56&R9
&RYLG $OpPGHUHOHYDQWHVDOWHUDo}HVQRVDUWLJRVHGD/5)RSURJUDPDSUHYLXD
FRQFHVVmRGH³DX[tOLR¿QDQFHLUR´ïD(VWDGRV')H0XQLFtSLRVQRWRWDOGHELOK}HVGHUHDLV
VREGHWHUPLQDGDVFRQGLo}HVHVXVSHQGHXWHPSRUDULDPHQWHRVSDJDPHQWRVGHGtYLGDVFRQ
WUDWDGDVHQWUHD8QLmRHRVGHPDLVHQWHVIHGHUDWLYRV(VSHFL¿FDPHQWHSDUDRV0XQLFtSLRV
WDPEpP VXVSHQGHX RV SDJDPHQWRV GRV UH¿QDQFLDPHQWRV GH GtYLGDV FRP D 3UHYLGrQFLD
6RFLDO

3RURXWURODGRRVSOHLWRVGRVFRQWULEXLQWHVFRPHoDUDPDFKHJDUDR3RGHU-XGLFLiULR
,Q~PHUDV GHPDQGDV IRUDP DMXL]DGDV FRP D SUHWHQVmR GH VXVSHQGHU D H[LJLELOLGDGH GRV
WULEXWRVHH[FOXLURVFRQVHFWiULRVOHJDLVGRLQDGLPSOHPHQWRIXQGDPHQWDGDVQDRFRUUrQFLD
GH³IDWRGRSUtQFLSH´LPSHGLWLYRGRUHJXODUDGLPSOHPHQWRWULEXWiULRHQDDSOLFDomRDQDOyJLFD
GD3RUWDULD0)QžGHGHMDQHLUR TXHDXWRUL]DDSURUURJDomRGRYHQFLPHQWRGH
WULEXWRVIHGHUDLVTXDQGRGHFODUDGRHVWDGRGHFDODPLGDGHS~EOLFD 

1RTXHWDQJHDRVWULEXWRVPXQLFLSDLVXPGRVFDVRVTXHFKHJRXDR6XSUHPR7ULEXQDO
)HGHUDOIRLD6XVSHQVmRGH6HJXUDQoDDMXL]DGDSHOR0XQLFtSLRGH6mR3DXORFRQWUD
GHFLVmRGR7ULEXQDOGH-XVWLoDGDTXHOH(VWDGRTXHGHWHUPLQDUDHPWXWHODGHXUJrQFLDD
VXVSHQVmR GD H[LJLELOLGDGH GRV LPSRVWRV VREUH VHUYLoRV ,6641  H VREUH D SURSULHGDGH
LPRELOLiULDXUEDQD ,378 EHPFRPRGDVREULJDo}HVDFHVVyULDVFRUUHODWDVSHORSUD]RGH
GLDVHVHPDLQFLGrQFLDGHTXDLVTXHUSHQDOLGDGHVHPIDYRUGHGHWHUPLQDGRJUXSRHFR
Q{PLFR

$VXVSHQVmRGRVHIHLWRVGDGHFLVmRSURIHULGDSHORWULEXQDOSDXOLVWDIRLGHIHULGDSHOR
0LQLVWUR'LDV7RႇROHPGHFLVmRPRQRFUiWLFDQDTXDOGHVWDFRXTXHRSRWHQFLDOHIHLWRPXOWL
SOLFDGRUGHGHFLV}HVLQGLYLGXDLVFRPWDOFRQWH~GRUHSUHVHQWDYDVpULRULVFRGHGDQRSDUDD
HFRQRPLDHDRUGHPDGPLQLVWUDWLYDORFDLV5HVVDOWRXDLQGDTXH
1mRVHLJQRUDTXHDVLWXDomRGHSDQGHPLDRUDYLYHQFLDGDLPS{VGUiVWLFDVDOWH
UDo}HVQDURWLQDGHWRGRVDWLQJLQGRDQRUPDOLGDGHGRIXQFLRQDPHQWRGHPXLWDV
HPSUHVDVHGRSUySULRSRGHUS~EOLFRHPGLYHUVDViUHDVGHDWXDomR0DVH[D
WDPHQWHHPIXQomRGDJUDYLGDGHGDVLWXDomRH[LJHVHDWRPDGDGHPHGLGDVFR

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NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

RUGHQDGDVHYROWDGDVDREHPFRPXPQmRVHSRGHQGRSULYLOHJLDUGHWHUPLQDGR
VHJPHQWRGDDWLYLGDGHHFRQ{PLFDHPGHWULPHQWRGHRXWURRXPHVPRGRSUySULR
SRGHUS~EOLFRDTXHPLQFXPEHSUHFLSXDPHQWHFRPEDWHURVQHIDVWRVHIHLWRV
GHFRUUHQWHVGHVVDSDQGHPLD$VVLPQmRFDEHDR3RGHU-XGLFLiULRGHFLGLUTXHP
GHYHRXQmRSDJDULPSRVWRVRXPHVPRTXDLVSROtWLFDVS~EOLFDVGHYHPVHUDGR
WDGDVVXEVWLWXLQGRVHDRVJHVWRUHVUHVSRQViYHLVSHODFRQGXomRGRVGHVWLQRV
GR(VWDGRQHVWHPRPHQWR>«@$GHPDLVDVXEYHUVmRFRPRDTXLVHGHXGD
RUGHPDGPLQLVWUDWLYDYLJHQWHQRPXQLFtSLRGH6mR3DXORHPPDWpULDWULEXWiULD
QmRSRGHVHUIHLWDGHIRUPDLVRODGDVHPDQiOLVHGHVXDVFRQVHTXrQFLDVSDUDR
RUoDPHQWRHVWDWDOTXHHVWiVHQGRFKDPDGRDID]HUIUHQWHDGHVSHVDVLPSUHYLV
WDVHTXHFHUWDPHQWHWrPGHPDQGDGRHVIRUoRFULDWLYRSDUDDPDQXWHQomRGDV
GHVSHVDVFRUUHQWHVEiVLFDVGRPXQLFtSLR 66S 

$GHFLVmRUHSUHVHQWDDSRVWXUDTXHIRLDGRWDGDSHOR3RGHU-XGLFLiULRGHPDQHLUDJH
UDODXWRFRQWHQomRHGHIHUrQFLDDR3RGHU([HFXWLYRTXHWHYHUHD¿UPDGDVXDFRPSHWrQFLD
SDUDDGH¿QLomRGHSROtWLFDVS~EOLFDVHFRQ{PLFDV

1HVVHFHQiULRSURFODPDGDDQHFHVVLGDGHGHVROXo}HVVLVWrPLFDVSDUDDFULVHVXU
JHSDUDD$GPLQLVWUDomR3~EOLFDRSRGHUGHYHUGHH[HUFHUDWULEXWDomRFRP¿QDOLGDGHQmR
DSHQDV DUUHFDGDWyULD PDV WDPEpP H GH IRUPD PXLWR SHFXOLDU H[WUD¿VFDO FRP R REMHWLYR
GHPDQXWHQomRGDVIRQWHVGHHPSUHJRHGHUHQGD6HPDVTXDLVHPXPIXWXURSUy[LPR
D DUUHFDGDomR WULEXWiULD H RV VHUYLoRV S~EOLFRV SRU HOD ¿QDQFLDGRV UHVWDULDP JUDYHPHQWH
DPHDoDGRV

'DtQDVFHPDVSRVVLELOLGDGHVGHDSOLFDomRGR'LUHLWR7ULEXWiULRVREXPYLpVHVSHFLDO
HPTXHGHWHUPLQDGRVLQVWLWXWRVHUHJUDVJDQKDPGHVWDTXHSRUVXDDFHQWXDGDXWLOLGDGHHP
WHPSRV GH FULVH IRUPDQGR XPD HVSpFLH GH UHJLPH MXUtGLFR GH HPHUJrQFLD WDQWR SDUD R
HQWHS~EOLFRTXDQWRSDUDRFRQWULEXLQWH&DEHDQDOLVDUHQWmRTXDLVGRVLQVWLWXWRVWULEXWiULRV
WUDGLFLRQDOPHQWHHVWXGDGRVFRPS}HPHVVHUHJLPHHVSHFLDO

2.1 MORATÓRIA
$SHVDUGHQmRFRQVWDUH[SUHVVDPHQWHGR&71DPRUDWyULDpLQVWLWXWRGHDSOLFDomR
H[FHSFLRQDODVHUFRQFHGLGDHPYLUWXGHGHVLWXDo}HVQDWXUDLVHFRQ{PLFDVRXVRFLDLVH[
WUDRUGLQiULDV TXH GL¿FXOWHP R QRUPDO DGLPSOHPHQWR GDV REULJDo}HV WULEXWiULDV $/(;$1
'5( 

3DUHFH LQTXHVWLRQiYHO HQWmR TXH D FULVH VDQLWiULD H HFRQ{PLFD JHUDGD SHOR QRYR
FRURQDYtUXVFRPRLVRODPHQWRVRFLDO HHPDOJXPDVSDUWHVGRPXQGR³lockdown´ TXHOKH
DFRPSDQKRXFRQ¿JXUDPXPDHYLGHQWHKLSyWHVHGHFDELPHQWRGDPRUDWyULD$VVLPDSUL
PHLUDFRQVLGHUDomRDVHUIHLWDTXDQWRDRLQVWLWXWRpGHFDUiWHUGLVWLQWLYRWUDoDQGRDVFDUDF
WHUtVWLFDVTXHDGLVWLQJXHPDPRUDWyULDGDSURUURJDomRGRSUD]RGHSDJDPHQWRGHWULEXWRV

$PRUDWyULDpFDXVDGHVXVSHQVmRGDH[LJLELOLGDGHGRWULEXWRSUHYLVWDQRDUWLJR
LQFLVR,GR&yGLJR7ULEXWiULR1DFLRQDOTXHHPUHJUDLPSHGHDH[LJrQFLDGHFUpGLWRMiFRQV
WLWXtGR'L]VHHPUHJUDSRUTXHRDUWLJRFXLGRXGHSUHYHUDSRVVLELOLGDGHGHDPRUDWyULD
FDVRH[LVWDSUHYLVmROHJDOQHVVHVHQWLGRWDPEpPVXVSHQGHUDH[LJLELOLGDGHGHFUpGLWRFXMR
ODQoDPHQWR VHTXHU WHQKD VH LQLFLDGR 6REUH HVVD KLSyWHVH LQFRPXP &DUYDOKR  S
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>«@TXHUHQGRROHJLVODGRULPSULPLUWRPGHPDLRURSHUDWLYLGDGHDRLQVWLWXWRGD
PRUDWyULD TXH IRL GLWDGD FHUWDPHQWH SRU HOHYDGDV UD]}HV GH RUGHP S~EOLFD
SHUPLWH TXH RXWURV GHYHGRUHV DLQGD TXH QmR WHQKDP VHXV GpELWRV FRQVWLWXt

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NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

GRVQRPRGRGDOHL SHORODQoDPHQWR SRVVDPHQTXDGUDUVHSRVWXODQGRVHXV

EHQHItFLRV 0DV GH TXH PDQHLUD" $SUHVHQWDQGR j DXWRULGDGH DGPLQLVWUDWLYD
FRPSHWHQWH XPD GHFODUDomR HP TXH WXGR DTXLOR TXH R ODQoDPHQWR FRQWpP
HVWHMDFODUDPHQWHGLVFULPLQDGR>«@1HVVDVFRQGLo}HVDQWHFLSDVHRGHYHGRU
RIHUHFHQGRRVGDGRVLQWHJUDLVTXHVHULDPH[SUHVVRVQRDWRGHODQoDPHQWRH
SUHGLFD VXD LQFOXVmR SDUD GHVIUXWDU GRV SUD]RV PDLV GLODUJDGRV TXH D OHL GD
PRUDWyULDSUHYr

3RUVXDYH]DSURUURJDomRpDSHQDVDDOWHUDomRGDQRUPDTXHSUHYrRSUD]R¿QDOGH
SDJDPHQWRGRWULEXWRSRVWHUJDQGRDGDWDDSyVDTXDODSUHVWDomRSHFXQLiULDVHFRQVLGHUDUi
YHQFLGD6HQmRDGLPSOLGDSDVVDUiDVHUDFUHVFLGDGRVHQFDUJRVGDPRUDSUHYLVWRVHPOHL
FRPRMXURVHPXOWD$SURUURJDomRGRSUD]RSRUWDQWRVyEHQH¿FLDRFRQWULEXLQWHQRTXHVH
UHIHUHjTXHOHVWULEXWRVDLQGDQmRYHQFLGRVDRWHPSRGDDOWHUDomRRVTXDLVSDVVDPDWHU
QRYDGDWDGHYHQFLPHQWRFRQIHULQGRXPWHPSRPDLRUSDUDUHFRPSRVLomRGRÀX[RGHFDL[D

-i D PRUDWyULD XPD YH] FRQFHGLGD SRGH DOFDQoDU WULEXWRV YHQFLGRV QR SDVVDGR H
LQWHUURPSHURFUHVFLPHQWRGDGtYLGDMiH[LVWHQWHQDPHGLGDHPTXHID]FHVVDURVHIHLWRV
GD PRUD SRU SHUtRGR SUHGHWHUPLQDGR GXUDQWH R TXDO ¿FD VXVSHQVD D H[LJLELOLGDGH GR WUL
EXWR1HVVHVHQWLGRpTXHDPRUDWyULDWUD]jWRQDRSULQFtSLRGDLQGLVSRQLELOLGDGHGRVEHQV
S~EOLFRV UD]mR HVVHQFLDO WDPEpP SDUD TXH R DVVXQWR VHMD SRVWR DR UHJLPH GH H[FOXVLYD
OHJDOLGDGH &$59$/+2 

$GLVWLQomRPDWHULDOSRUWDQWRWHPXPDUHSHUFXVVmRIRUPDOUHOHYDQWtVVLPDDPRUD
WyULDVHVXEPHWHjUHVHUYDGHOHLHPVHQWLGRHVWULWRHQTXDQWRRGLIHULPHQWRGRWULEXWRQmR
3RUIRUoDGRDUWLQFLVR,,,GD&RQVWLWXLomRGD5HS~EOLFDVyD/HL&RPSOHPHQWDUSRGH
GLVSRUHPFDUiWHUJHUDOVREUHFUpGLWRWULEXWiULR1HVVDOLQKDRVDUWLJRVLQFLVR9,H
GR&71TXHIRLUHFHSFLRQDGRFRPstatusGH/HL&RPSOHPHQWDUH[LJHPHGLomRGHOHLHP
VHQWLGRHVWULWRSDUDDFRQFHVVmRGHPRUDWyULDVHMDHODJHUDORXLQGLYLGXDO

3RURXWURODGRDSUHYLVmRHDOWHUDomRGRSUD]RGHYHQFLPHQWRGRWULEXWRWDQWRSDUD
SURUURJiORTXDQWRSDUDDGLDQWiORSRGHPVHUIHLWDVSRUYLDLQIUDOHJDOVHQGRPDWpULDDIHWD
j³OHJLVODomRWULEXWiULD´HQWHQGLGDGHPDQHLUDDPSODFRQIRUPHSUHYrRDUWLJRGR&71
$OLiVKiPXLWRpFRQVROLGDGRQR6XSUHPR7ULEXQDO)HGHUDORHQWHQGLPHQWRGHTXHRSUD]R
SDUDUHFROKLPHQWRGHWULEXWRQmRpPDWpULDVXEPHWLGDDRSULQFtSLRGDOHJDOLGDGHWULEXWiULD
5(3(UHO0LQ,OPDU*DOYmRM QHPDRGDDQWHULRULGDGHWULEXWiULD
2TXHLQFOXVLYHUHVXOWRXQDHGLomRGD6~PXOD9LQFXODQWHQž³1RUPDOHJDOTXHDOWHUDR
SUD]RGHUHFROKLPHQWRGHREULJDomRWULEXWiULDQmRVHVXMHLWDDRSULQFtSLRGDDQWHULRULGDGH´

'H IDWR XPD GDV SULPHLUDV PHGLGDV GH FDUiWHU WULEXWiULR HGLWDGDV QR FRQWH[WR GD
SDQGHPLDIRLD5HVROXomRGR&RPLWr*HVWRUGR6LPSOHV1DFLRQDOQžGHGHPDUoRGH
SUHYHQGRDSURUURJDomRGRSUD]RSDUDSDJDPHQWRGRVWULEXWRVIHGHUDLVQRkPELWRGR
6LPSOHV(VVDFHOHULGDGHGL¿FLOPHQWHVHULDREWLGDSRUPHLRGRSURFHVVROHJLVODWLYRRUGLQiULR

'HVVDIRUPDDRSomRSROtWLFDSHORGLIHULPHQWRGRWULEXWRHPYH]GDPRUDWyULDWUD]R
FRQYHQLHQWHGHQmRVHGHSHQGHUGR3RGHU/HJLVODWLYRORFDOQHPGRWHPSRTXHJHUDOPHQWHD
WUDPLWDomRGRSURFHVVROHJLVODWLYRUHTXHUSRVVLELOLWDQGRDomRLPHGLDWDGR3RGHU([HFXWLYRH
XPDSURGXomRPDLVUiSLGDGRVHIHLWRVHFRQ{PLFRVSUHWHQGLGRV3RURXWURODGRRGLIHULPHQWR
GR SUD]R GH SDJDPHQWR EHQH¿FLD D WRGRV RV FRQWULEXLQWHV LQGLVWLQWDPHQWH DLQGD TXH VH
VDLEDTXHQHPWRGRVDEVRUYHPDFULVHHFRQ{PLFDGDPHVPDIRUPD$GHSHQGHUGRSHU¿OGR

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NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

FRQWULEXLQWH YJVHSHVVRDItVLFDRXMXUtGLFDVHVRFLHGDGHHPSUHViULDGHSHTXHQRPpGLR
RXJUDQGHSRUWHHWF HGRWLSRGHDWLYLGDGHHFRQ{PLFDGHVHQYROYLGDRJUDXGHFRPSURPH
WLPHQWRGDFDSDFLGDGHFRQWULEXWLYDSRGHYDULDUEDVWDQWH

$OJXQV GDGRV FRQ¿UPDP TXH FHUWRV VHWRUHV GD HFRQRPLD VRIUHUDP PXLWR PDLV GR
TXHRXWURVFRPDFULVHVDQLWiULDHRLVRODPHQWRVRFLDO(PSHVTXLVDGLYXOJDGDSHOD'HORLWWH
 FRQVWDTXHQRSHUtRGRGHPDUoRDPDLRGHIRLUHJLVWUDGDXPDTXHGDGHQR
IDWXUDPHQWRGRVHWRUGHVHUYLoRVHHQWUHIHYHUHLURHPDUoRGHKRXYHTXHGDGH
QDSURGXomRGHDUWLJRVGHYHVWXiULRHDFHVVyULRV3RURXWURODGRDGHPDQGDSRUVHUYLoRV
GHLQWHUQHWGHEDQGDODUJDDXPHQWRXGHVGHRFRPHoRGDTXDUHQWHQDQRSDtVDVVLP
FRPRDSURGXomRGHSURGXWRVGHKLJLHQHHOLPSH]DUHJLVWURXXPDXPHQWRGHHPDEULO
GH

¬YLVWDGHVVDVGLIHUHQoDVGHYHVHOHPEUDUTXHSRUDXWRUL]DomRH[SUHVVDQRSDUiJUD
IR~QLFRGRDUWLJRGR&71DOHLFRQFHVVLYDGHPRUDWyULDSRGHFLUFXQVFUHYHUDVXDDSOL
FDELOLGDGHQmRVyjGHWHUPLQDGDUHJLmRGRWHUULWyULRFRPRWDPEpPDGHWHUPLQDGDFODVVHRX
FDWHJRULDGHVXMHLWRVSDVVLYRV6HQGRRFDVRGHPRUDWyULDFRQFHGLGDHPFDUiWHULQGLYLGXDO
RFRQWULEXLQWHGHYHUiFRPSURYDUjDXWRULGDGHDGPLQLVWUDWLYDRSUHHQFKLPHQWRGRVUHTXLVLWRV
HFRQGLo}HVSUHYLVWRVQDOHLFRQFHVVLYDGREHQHItFLR1HVVDKLSyWHVHROHJLVODGRUSRGHUi
DSDUWLUGHXPDSUpYLDDQiOLVHGHGDGRVGLUHFLRQDUDPRUDWyULDDRVVHWRUHVGDHFRQRPLD
FRPSURYDGDPHQWHPDLVLPSDFWDGRVFRPDFULVHRXPHVPRFRQGLFLRQDUDVXDFRQFHVVmRD
GHPRQVWUDWLYRVFRQFUHWRVGHUHGXomRGDFDSDFLGDGHFRQWULEXWLYDGRFRQWULEXLQWH3RUH[HP
SORVHULDSRVVtYHOFRQGLFLRQDURJR]RGHPRUDWyULDGH,6641jFRPSURYDomRFRQWiELOGH
VLJQL¿FDWLYDTXHGDQRIDWXUDPHQWRPHQVDOGRFRQWULEXLQWHHPFRPSDUDomRFRPRPHVPR
SHUtRGRGHDQRVDQWHULRUHV

5LFDUGR/RER7RUUHV  WUDWDDFDSDFLGDGHFRQWULEXWLYDFRPRVXESULQFtSLRGDMXVWL

oD¿VFDOVHJXQGRRTXDOFDGDXPGHYHFRQWULEXLUQDSURSRUomRGHVXDVUHQGDVHKDYHUHVH
TXHQR%UDVLOpSUHYLVWRH[SUHVVDPHQWHQRDUW†žGD&RQVWLWXLomR1HVVDOLQKDSDUHFH
FRUUHWRD¿UPDUTXHRGLIHULPHQWRGRWULEXWRQmRWHPDPHVPDDSWLGmRTXHDPRUDWyULDSDUD
UHDOL]DUDMXVWLoD¿VFDOHHP~OWLPDDQiOLVHDLVRQRPLDMiTXHRGLIHULPHQWRDFDEDSRUWUDWDU
GDPHVPDPDQHLUDFRQWULEXLQWHVTXHVHHQFRQWUDPHPVLWXDo}HVHFRQ{PLFDVGLVWLQWDV

$LQGDpLQWHUHVVDQWHREVHUYDUDVGLIHUHQoDVHQWUHXPHRXWURjOX]GRFRQWUROHGH
OHJDOLGDGHRUoDPHQWiULD1RVWHUPRVGRDUW†žGD/5)DUHQ~QFLDGHUHFHLWDFRPSUHHQ
GH ³DQLVWLD UHPLVVmR VXEVtGLR FUpGLWR SUHVXPLGR FRQFHVVmR GH LVHQomR HP FDUiWHU QmR
JHUDO´DOWHUDomRGHDOtTXRWDRXGHEDVHGHFiOFXORTXHLPSOLTXHUHGXomRGLVFULPLQDGDGH
WULEXWRVRXFRQWULEXLo}HV³HRXWURVEHQHItFLRVTXHFRUUHVSRQGDPDWUDWDPHQWRGLIHUHQFLD
GR´1RWDVHTXHDOpPGRVLQVWLWXWRVQRPHDGRVH[SUHVVDPHQWHSHOROHJLVODGRUDGH¿QLomR
OHJDOVyLPS}HDVH[LJrQFLDVGRVLQFLVRV,H,,GRDUWLJRDRVWUDWDPHQWRVWULEXWiULRVTXH
GLIHUHQFLHPFRQWULEXLQWHVH[FOXLQGRQHVVHVHQWLGRDLVHQomRFRQFHGLGDHPFDUiWHUJHUDO

$VVLPHPWHVHDPRUDWyULDLQGLYLGXDOSRGHULDVXVFLWDUFRQWURYpUVLDTXDQWRjQHFHV
VLGDGHGHFXPSULPHQWRRXQmRGRDUWGD/5)HPERUDYHMDPRVGXDVLQFRPSDWLELOLGDGHV
HPFRQVLGHUiODFRPRUHQ~QFLD$SULPHLUDGL¿FXOGDGHGHFDUiWHUWHyULFRpTXHDPRUDWyULD
DSHQDVVXVSHQGHDH[LJLELOLGDGHID]HQGRFHVVDURVMXURVGHPRUDHHYLWDQGRDLQFLGrQFLD

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NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

RXDJUDYDPHQWR GHPXOWDTXHseriam devidos a partir da sua concessão2XVHMDDRFRQ

WUiULRGDUHPLVVmRDPRUDWyULDQmRVHGiVREUHFUpGLWRMiH[LVWHQWHPDVVREUHXPDPHUD
H[SHFWDWLYDHYHQWXDOGHUHFHLWD6HULDXPDHVSpFLHGHDEGLFDomRGHUHFHLWDIXWXUDHLQFHUWD
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RXSRUTXDQWRWHPSR$VHJXQGDGL¿FXOGDGHGHFDUiWHUSUiWLFRGHFRUUHQWHGDSULPHLUDp
DGLItFLOPHWRGRORJLDGRFiOFXORTXHVHULDQHFHVViULRSDUDHVWLPDURTXDQWLWDWLYRGHUHFHLWD
REMHWRGHUHQ~QFLDSDUD¿QVGHFXPSULPHQWRGD/5)VREUHWXGRRVDUWVH

&RQWXGRYDOHGHVWDFDUTXHDOpPGDGLVSHQVDGRVUHTXLVLWRVOHJDLVGHUHQ~QFLD¿VFDO
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1HVVHVHQWLGRDRJHVWRUSUXGHQWHpLPSUHVFLQGtYHODQDOLVDUDLQFLGrQFLDGDYHGDomR
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HVWDGRGHHPHUJrQFLD´HRXWUDVH[FHo}HVHOHQFDGDVSHODOHL

$FRQ¿JXUDomRGRTXHVHMD³GLVWULEXLomRJUDWXLWD´GHEHQHItFLRVPXLWDVYH]HVGHSHQ
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$ YHGDomR GD OHL HOHLWRUDO WHP SRU ¿QDOLGDGH preservar a igualdade da competição
eleitoral, HYLWDQGRDPDQLSXODomRGDPiTXLQDS~EOLFDGHPRGRDconquistar simpatizantes
para determinada candidatura 76(&RQVXOWD')5HODWRUPLQLVWUR0DUFR$XUpOLR
 3RULVVRDH[FHomRH[SUHVVDSDUDRFDVRGHFDODPLGDGHS~EOLFDSDUHFHSHUIHL
WDPHQWHMXVWL¿FiYHOVHQGRQHVVHVHQWLGRPHVPRDMXULVSUXGrQFLDGR76( 5HFXUVR(VSHFLDO
(OHLWRUDOQž$FyUGmRUHODWRUPLQLVWUR+HUPDQ%HQMDPLQ3XEOLFDomR'-(
S 

(PERUDH[SUHVVDDSUHYLVmROHJDOQmRVHGLVSHQVDpFODURRGHYHUGHIXQGDPHQWD
omRGRVDWRVFRQFHVVLYRVGHEHQHItFLRVWULEXWiULRVDVHUHPHGLWDGRV

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NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

'DH[SRVLomRSRGHVHFRQFOXLUTXHDPRUDWyULDpLQVWLWXWRPDLVYRFDFLRQDGRjMXVWLoD
¿VFDOGRTXHRGLIHULPHQWRGRVWULEXWRVPDVSRUVHUDFRPSDQKDGDGHPDLVH[LJrQFLDVIRU
PDLVHUHTXLVLWRVSURFHGLPHQWDLVSRGHDFDEDUVHWRUQDQGRQDSUiWLFDXPDRSomRQmRWmR
DWUDHQWHDRJHVWRUTXHSUHWHQGDGDUXPDUHVSRVWDPDLVUiSLGDjFULVHHFRQ{PLFD

2.2. PARCELAMENTO
2SDUFHODPHQWRpXPDGDVPHGLGDV¿VFDLVPDLVFRPXQVHQWUHRVSURJUDPDVGHUH
FXSHUDomR¿VFDO 5(),6 7UDWDVHGH³PHGLGDGHSROtWLFD¿VFDOFRPDTXDOR(VWDGRSURFXUD
UHFXSHUDU FUpGLWRV H FULDU FRQGLo}HV SUiWLFDV SDUD TXH RV FRQWULEXLQWHV TXH VH FRORFDUDP
QXPDVLWXDomRGHLQDGLPSOrQFLDWHQKDPDSRVVLELOLGDGHGHYROWDUSDUDDUHJXODULGDGHXVX
IUXLQGRRVEHQHItFLRVGDtGHFRUUHQWHV´ $/(;$1'5(S 

(PSRXFDVSDODYUDVFRQVLVWHQDDXWRUL]DomROHJDOSDUDGLYLVmRGRFUpGLWRWULEXWiULR
SULQFLSDOMXURVHPXOWD HPGLYHUVDVSDUFHODVVHQGRDSHQDVXPDIRUPDHVSHFLDOGHUHDOL]DU
RSDJDPHQWR SDUFHODPHQWRSXUR eFRPXPSRUpPTXHHPFRQMXQWRVHMDPFRQFHGLGRV
RXWURVEHQHItFLRV¿VFDLVFRPRDFRQFHVVmRGHGHVFRQWRVQDPXOWDHQRVMXURVSDUDLQFHQ
WLYDUDDGHVmRGRFRQWULEXLQWH SDUFHODPHQWRLQFHQWLYDGR 

&RPRR&yGLJR7ULEXWiULR1DFLRQDOSUHYrQRDUWTXHDIRUPDHDVFRQGLo}HVSDUD
IRUPDOL]DomRGRSDUFHODPHQWRGHYHPVHUSUHYLVWDVHPOHLHVSHFt¿FDFDGDHQWHIHGHUDWLYR
WHPDXWRQRPLDSDUDHGLWDUVXDVSUySULDVOHLVDXWRUL]DWLYDVFRPDUHVSHFWLYDUHJXODPHQWD
omR

eSUHYLVWRQRDUW9,GR&yGLJR7ULEXWiULR1DFLRQDOFRPRXPDFDXVDGHVXVSHQ
VmRGDH[LJLELOLGDGHGRFUpGLWRSRLVHQTXDQWRRFRQWULEXLQWHHVWLYHUFXPSULQGRRDFRUGDGR
QRWHUPRGHDGHVmRDRSURJUDPDGHSDUFHODPHQWRRFUpGLWRWULEXWiULRQmRpH[LJtYHOSRU
RXWUDVYLDVFRPRDDomRMXGLFLDOGHH[HFXomR¿VFDO$SHVDUGHVHUFDXVDGHVXVSHQVmRGD
H[LJLELOLGDGHpWDPEpPFDXVDLQWHUUXSWLYDGDSUHVFULomRSRLVFRPRGHULYDGHDFRUGRFH
OHEUDGRFRPRFRQWULEXLQWHHQWHQGHVHTXHKiRUHFRQKHFLPHQWRGDGtYLGDSRUSDUWHGHVWH
DUWSDUiJUDIR~QLFR,9GR&71 

2SDUFHODPHQWRpXPDPHGLGDPXLWRH¿FD]SDUDRLQJUHVVRLPHGLDWRGHUHFXUVRVSRLV
DFRQFHVVmRGHFRQGLo}HVPDLVIDYRUiYHLVSDUDRSDJDPHQWRJHUDDGHVmRHPPDVVDGH
GHYHGRUHVTXHTXHUHPRXSUHFLVDPUHJXODUL]DUVXDVLWXDomRSHUDQWHR¿VFR(QWmRSRGH
VHUXPDERDDOWHUQDWLYDSDUDRV0XQLFtSLRVTXHWLYHUHPTXHGDEUXVFDQDDUUHFDGDomRHTXH
SUHFLVDPGHUHFXUVRVGHIRUPDLPHGLDWDSDUDID]HUIUHQWHjVQRYDVGHVSHVDVJHUDGDVSHOD
SDQGHPLD

3RU RXWUR ODGR R SDUFHODPHQWR SRGH VHU XPD PHGLGD WHPHUiULD VH QmR KRXYHU XP
SODQHMDPHQWRDORQJRSUD]R,VVRSRUTXHDSHULRGLFLGDGHGRVSURJUDPDVGHSDUFHODPHQWR
SRGHHVWLPXODUXPDFXOWXUDGRLQDGLPSOHPHQWR+iRULVFRGHTXHRVFRQWULEXLQWHVDRWR
PDUHPVXDVGHFLV}HV¿QDQFHLUDVIDoDPDRSomRSHODLQDGLPSOrQFLDGRVWULEXWRVFRQ¿DQGR
HPIXWXUDDGHVmRDXPSURJUDPDGHSDUFHODPHQWRSDUDRUHWRUQRjVLWXDomRGHUHJXODULGDGH
¿VFDO

$IUHTXrQFLDFRQVWDQWHGHSURJUDPDVGHSDUFHODPHQWRJHUDXPSURFHVVRFtFOLFRGH
GHVHVWtPXORDRDGLPSOHPHQWRHVSRQWkQHRTXHGDQDDUUHFDGDomRRUGLQiULDTXHSRUVXD

32 3RUWR$OHJUH56%UDVLOଉ5HYLVWDGD(6'0ଉYଉQ 
NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

YH]JHUDDQHFHVVLGDGHGHPDLVSURJUDPDVGHSDUFHODPHQWRSDUDHVWtPXORQRLQJUHVVRGH
UHFXUVRV

1RkPELWRIHGHUDOHQWUHHIRUDPODQoDGRVTXDWURSURJUDPDVGHUHJXODUL]D
omR¿VFDOGHWUrVHPWUrVDQRV H 3HORVGDGRVIRUQHFLGRVSHOD5H
FHLWD)HGHUDOREVHUYDVHTXHQRSULPHLURDQRGRSURJUDPDODQoDGRHPDDUUHFDGDomR
PpGLDPHQVDOHUDGH5PLOK}HV-iQRSULPHLURDQRGRSURJUDPDODQoDGRHPD
DUUHFDGDomRPpGLDPHQVDODXPHQWRXSDUD5PLOK}HV 3$(6 

'LYHUVRVIDWRUHVSRGHPWHUFRQWULEXtGRSDUDHVVHDXPHQWRQDDUUHFDGDomR(P
RPXQGRDLQGDVHQWLDRVHIHLWRVGDFULVHHFRQ{PLFDGHRTXHSURYDYHOPHQWHLQÀXHQ
FLRXQRtQGLFHGHDGLPSOHPHQWRUHJXODUGHREULJDo}HVWULEXWiULDVHQDPDLRUDGHVmRDRSUR
JUDPDGHUHJXODUL]DomR¿VFDO3RUpPHVVHDXPHQWRVLJQL¿FDWLYRSRGHVHUXPLQGLFDWLYRGH
TXHHPVLWXDomRGHFULVHHPTXHpSUHFLVRHVFROKHUTXDOREULJDomRDGLPSOLUDVREULJDo}HV
WULEXWiULDV¿FDPHPVHJXQGRSODQR,QGRDOpPSRGHVHUTXHHVVDHVFROKDGRFRQWULEXLQWH
WHQKDVLGRLQÀXHQFLDGDSHODUHJXODULGDGHFRPTXHRJRYHUQRYLQKDDXWRUL]DQGRRVSDUFH
ODPHQWRV WULEXWiULRV QD pSRFD SRLV R FRQWULEXLQWH VDELD TXH VH GHL[DVVH GH SDJDU WHULD
RSRUWXQLGDGHIXWXUDGHVHUHJXODUL]DUVHPPXLWDVSHQDOLGDGHV

3RUWDQWRQmRVHULDGHVHHVSDQWDUTXHQDFULVHDWXDOHPYLUWXGHGDSDQGHPLD0XQL
FtSLRVTXHMiPDQWHQKDPDSUiWLFDGHODQoDUSURJUDPDVSHULyGLFRVGHSDUFHODPHQWRVLQWDP
XPLPSDFWRPDLRUQDDUUHFDGDomRGRTXHDTXHOHVTXHQmRWrPHVVDSUiWLFD7UDWDVHGH
KLSyWHVHTXHVySRGHUiVHUFRQ¿UPDGDRXQmRSRUHVWXGRVIXWXURVDSyVRLPSDFWRLQLFLDO
GDFULVH

2TXHVHWHPREVHUYDGRQDSUiWLFDDWpRPRPHQWRpTXH0XQLFtSLRVTXHMiWLQKDP
SURJUDPDV GH SDUFHODPHQWR YLJHQWHV HGLWDUDP DWRV QRUPDWLYRV LPSHGLQGR D UHVFLVmR RX
URPSLPHQWRGRDFRUGRSHORLQDGLPSOHPHQWRGDVSDUFHODV7UDWDVHGHPHGLGD¿VFDOGHVR
OLGDULHGDGHFRQVLGHUDQGRTXHLQDGLPSOrQFLDQmRpGHFRUUHQWHGDGHVtGLDGRFRQWULEXLQWH
PDVVLPFRQVHTXrQFLDGHXPFRQWH[WRJOREDOGHHPHUJrQFLDHPVD~GHS~EOLFD

2VHIHLWRVGHVVDPHGLGDVHUmRVHQWLGRVHPFXUWRSUD]R$OpPGRLPSDFWRGDTXHGD
GRDGLPSOHPHQWRYROXQWiULRHPYLUWXGHGDFULVHHVVHV0XQLFtSLRVYmRVHQWLURLPSDFWRGD
TXHGDGRDGLPSOHPHQWRGRVDFRUGRVGHSDUFHODPHQWR6HPDUHVFLVmRRXURPSLPHQWRGRV
DFRUGRVQRkPELWRDGPLQLVWUDWLYRDVFREUDQoDVMXGLFLDLV¿FDPSDUDOLVDGDVSHODVXVSHQVmR
GDH[LJLELOLGDGHGRFUpGLWRLQYLDELOL]DQGRDDUUHFDGDomRGHWRGDHVVDSDUFHODGDGtYLGDDWLYD
TXHIRLREMHWRGRSURJUDPD2TXHHUDXPSURJUDPDSDUDLQFHQWLYDUDDUUHFDGDomRVHWRUQRX
XPUHSRVLWyULRWHPSRUDULDPHQWHLQWRFiYHOGHGtYLGDDWLYD

-iRV0XQLFtSLRVTXHQmRWHPFRPRSUiWLFDDSROtWLFDGHSDUFHODPHQWRSHULyGLFDDFD
EDPWHQGRHVVDPHGLGDFRPRXPDRSomRSDUDHQIUHQWDUHVVHPRPHQWRGHFULVHHFRQ{PLFD
2SURJUDPDGHSDUFHODPHQWRQHVVHFRQWH[WRUHSUHVHQWDXPDDOWHUQDWLYDSDUDRV0XQLFtSLRV
TXH SUHFLVDP PDQWHU LPHGLDWDPHQWH R QtYHO GH DUUHFDGDomR SDUD ID]HU IUHQWH jV QRYDV
GHVSHVDVHUHSUHVHQWDXPLQFHQWLYRQmRVySDUDRVFRQWULEXLQWHVTXHVmRLQDGLPSOHQWHV
H SUHFLVDP VH UHJXODUL]DU PDV WDPEpP SDUD RV FRQWULEXLQWHV TXH WrP R KiELWR GH SDJDU
YROXQWDULDPHQWHPDVVHHQFRQWUDPLPSRVVLELOLWDGRV

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NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

,QFOXVLYH XPD IHUUDPHQWD LQWHUHVVDQWH SDUD R PRPHQWR p R SDUFHODPHQWR HVSHFLDO

SDUDHPSUHVDVHPUHFXSHUDomRMXGLFLDO2&yGLJR7ULEXWiULR1DFLRQDOQRVSDUiJUDIRVƒH
ƒGRDUW$LQFOXtGRVSHOD/HL&RPSOHPHQWDUQƒGLVFLSOLQDDSUHIHUrQFLDSRU
XPDSROtWLFDHVSHFt¿FDGHSDUFHODPHQWRSDUDRVFUpGLWRVWULEXWiULRVGRGHYHGRUHPUHFXSH
UDomRMXGLFLDOVHSDUDGDGRSDUFHODPHQWRJHUDO

(FRQRPLVWDVHVWLPDPXPDXPHQWRQRQ~PHURGHSHGLGRVGHUHFXSHUDomRMXGLFLDOGH
HPSUHVDV6HJXQGRRMRUQDO2*ORERRUHFRUGHDWpHQWmRGHSHGLGRVVHGHXQRDQRGH
HPTXHKRXYHDSUR[LPDGDPHQWHSHGLGRVUHJLVWUDGRV$HVWLPDWLYDSDUDRDQR
GHpHQWUHDPLOSHGLGRV %5$1&2 

3RUWDQWR FRPR D FRQFHVVmR GH UHFXSHUDomR MXGLFLDO GHSHQGH GD DSUHVHQWDomR GD
SURYDGHTXLWDomRGRVWULEXWRV DUW$GR&yGLJR7ULEXWiULR1DFLRQDO pLQWHUHVVDQWHTXH
RV0XQLFtSLRVTXHWHQKDPPpGLDVHJUDQGHVHPSUHVDVFDSD]HVGHVHHQTXDGUDUQRSHU¿O
GD/HLQƒFULHPXPSDUFHODPHQWRHVSHFLDOPHQWHGLUHFLRQDGRDHODV

$ /HL Qƒ  QmR p GLUHFLRQDGD SDUD PpGLDV H JUDQGHV HPSUHVDV PDV QD
SUiWLFDVmRHODVTXHPDLVVHXWLOL]DPGHVVHLQVWUXPHQWRMXGLFLDO8PHVWXGRUHDOL]DGRSHOR
2EVHUYDWyULRGD,QVROYrQFLDLQLFLDWLYDGR1~FOHRGH(VWXGRVGH3URFHVVRVGH,QVROYrQFLD
1(3, GD38&GH6mR3DXORHGD$VVRFLDomR%UDVLOHLUDGH-XULPHWULD $%- LQGLFRXXPD
³GHVSURSRUomRHQWUHDGLVWULEXLomRJHUDOGDVSHVVRDVMXUtGLFDVUHJLVWUDGDVSHUDQWHDVMXQWDV
FRPHUFLDLV HPVLWXDomRGHFULVHRXQmR HDGLVWULEXLomRGDVSHVVRDVMXUtGLFDVTXHUHTXH
UHPDUHFXSHUDomRMXGLFLDO´ :$,6%(5* et al.S 

'HXPWRWDOGHSURFHVVRVGHUHFXSHUDomRMXGLFLDODQDOLVDGRVQR(VWDGRGH6mR
3DXORHQWUHMDQHLURGHHMXOKRGH GRWRWDO IRUDPUHTXHULGRVSRUPL
FURHPSUHVDV 0(   SRUHPSUHVDVGHSHTXHQRSRUWH (33   SRUJUX
SRVVRFLHWiULRVH  SRUPpGLDVHJUDQGHVHPSUHVDV :$,6%(5*et al. 

2VPRWLYRVSDUDHVVHIHQ{PHQRVmRGLYHUVRVRDOWRFXVWRGHXPSURFHVVRGHUHFX
SHUDomRMXGLFLDODEXURFUDFLDRUHFHLRGDGHVFRQ¿DQoDTXHSRGHVHUJHUDGDSRUDVVXPLU
XPDGL¿FXOGDGH¿QDQFHLUD0DVRIDWRpTXHHQTXDQWRDVPLFURHSHTXHQDVHPSUHVDVVmRD
JUDQGHPDLRULDGDVHPSUHVDVUHJLVWUDGDVQDVMXQWDVFRPHUFLDLVHODVVmRDJUDQGHPLQRULD
GDVHPSUHVDVTXHWHPDFHVVRjUHFXSHUDomRMXGLFLDO

,VVRVLJQL¿FDTXHH[LVWHXPJUDQGHFRQWLQJHQWHGHPLFURHSHTXHQDVHPSUHVDVTXH
QmR HVWDULD LQFOXtGD QHVVD PHGLGD SRLV QmR FKHJDP D VXEPHWHU DR 3RGHU -XGLFLiULR XP
SHGLGRGHUHFXSHUDomRMXGLFLDO3DUWHGHVVDVHPSUHVDVHVWmRLQFOXtGDVQR6LPSOHV1DFLR
QDOUHJLPHLQVWLWXtGRSHOD/HL&RPSOHPHQWDUQƒTXHXQL¿FDRVWULEXWRVGHYLGRVD
WRGRVRVHQWHVQD5HFHLWD)HGHUDO3DUDHODVDPHGLGDSXEOLFDGDSHOD5HFHLWD)HGHUDOIRLD
5HVROXomRGR&RPLWr*HVWRUGR6LPSOHV1DFLRQDOQžGHGHDEULOGHTXHWUDWDGD
SURUURJDomRGRYHQFLPHQWRGHWULEXWRVDSXUDGRVSRUGHQWURQRkPELWRGR6LPSOHV1DFLRQDO
LQFOXLQGRRVWULEXWRVPXQLFLSDLV

3RUpPFRPRVHWUDWDGHUHJLPHIDFXOWDWLYRSDUWHGHODVSRGHPVHUDEUDQJLGDVSHORV
0XQLFtSLRVHPSURJUDPDVGHSDUFHODPHQWRFRPFRQGLo}HVHVSHFLDLV7UDWDVHGHPHGLGD
TXHGHYHVHUHVWXGDGDFRPFXLGDGRFRPEDVHQDUHDOLGDGHGHFDGD0XQLFtSLRPDVTXH

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NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

SRGHWUD]HUPXLWRVEHQHItFLRVMiTXHVmRHVVDVHPSUHVDVDVPDLVOLJDGDVDRFRPpUFLRHj
PRYLPHQWDomRGRGLDDGLDTXHIRUDPGLUHWDPHQWHDIHWDGDVSHODVPHGLGDVGHTXDUHQWHQD

'H WXGR R TXH IRL H[SRVWR p SRVVtYHO FRQFOXLU TXH R SDUFHODPHQWR WULEXWiULR p XPD
PHGLGDH¿FD]SDUDHQIUHQWDUHVVHPRPHQWRLQpGLWRGHGLItFLOFRQFLOLDomRHQWUHRTXHpSUH
FLVRHRTXHpSRVVtYHOID]HUGLDQWHGDVFLUFXQVWkQFLDVTXHIRUDPLPSRVWDVSHODUHDOLGDGH
(VSHFLDOPHQWHSDUDRV0XQLFtSLRVTXHQmRXWLOL]DYDPHVVHLQVWUXPHQWRGHIRUPDIUHTXHQWH
R SURJUDPD GH UHJXODUL]DomR ¿VFDO SRGH VHU XP LPSRUWDQWH LQFHQWLYR SDUD DTXHOH FRQWUL
EXLQWHTXHHVWiSDVVDQGRSRUGL¿FXOGDGHVPDVQmRTXHUH[HUFHUVXDVDWLYLGDGHVGHIRUPD
LUUHJXODU

2.3. TRANSAÇÃO
$ WUDQVDomR p SRU GH¿QLomR OHJDO D IRUPD GH H[WLQomR GR FUpGLWR WULEXWiULR TXH VH
UHDOL]D PHGLDQWH FRQFHVV}HV UHFtSURFDV QDV FRQGLo}HV TXH D OHL HVWDEHOHoD LPSRUWDQGR
HPWHUPLQDomRGHOLWtJLR DUWV,,,HGR&71 3RUpP³pFXULRVRYHUL¿FDUTXHDH[
WLQomRGDREULJDomRTXDQGRRFRUUHD¿JXUDWUDQVDFLRQDOQmRVHGiSURSULDPHQWHSRUIRUoD
GDVFRQFHVV}HVUHFtSURFDVHVLPGRSDJDPHQWR´ &$59$/+2S (VVDVLQJHOD
REVHUYDomRUHVROYHULDPXLWDVFRPSOLFDo}HVSUiWLFDVTXHGHFRUUHPGDSUHYLVmRHPDOJXPDV
OHLVPXQLFLSDLVHHVWDGXDLVGHTXHFHOHEUDGDDWUDQVDomRpREULJDWyULDDGHVLVWrQFLDGDV
H[HFXo}HV¿VFDLVTXHYHUVHPVREUHRFUpGLWRWUDQVDFLRQDGR(YLGHQWHPHQWHVyGHYHKDYHU
DGHVLVWrQFLDGRSURFHVVRH[HFXWLYRTXDQGRH[WLQWRRFUpGLWRSHORSDJDPHQWRQmREDVWDQGR
DFHOHEUDomRGDWUDQVDomRDLQGDTXHHVWDVHMDIRUPDOPHQWHSUHYLVWDQR&71FRPRFDXVD
H[WLQWLYD

1DSUiWLFDRPDLVFRPXPpTXHDWUDQVDomRDSDUHoDFRPELQDGDFRPRXWURVLQVWLWX
WRV2VSURJUDPDVGHSDUFHODPHQWRHUH¿QDQFLDPHQWRGHGtYLGDVWULEXWiULDVSRUH[HPSOR
RVFKDPDGRV³UH¿V´VmRQDPDLRULDGDVYH]HV³SDUFHODPHQWRVLQFHQWLYDGRV´FRPRMiUH
IHULGR

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EXLQWHGHYHFRQIHVVDUH[SUHVVDPHQWHRGpELWR IDWRTXHLQWHUURPSHUiDSUHVFULomRHPVHX
GHVIDYRU GHVLVWLUGHLPSXJQDo}HVHUHFXUVRVEHPFRPRUHQXQFLDUDRVGLUHLWRVGLVFXWLUMXGL
FLDOPHQWHRGpELWRVHMDHPDomRMiSURSRVWDRXIXWXUD'HRXWUDSDUWHD)D]HQGDUHQXQFLD
DSDUWHGRVYDORUHVGHYLGRVDWtWXORGHPXOWDHMXURVGHPRUD DQLVWLDHUHPLVVmR HSHUPLWH
RSDJDPHQWRSDUFHODGRGRVDOGRUHFDOFXODGRGDGtYLGDRXDLQGDSDJDPHQWRjYLVWDPH
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YHLVRXSUHVWDomRGHVHUYLoRVGHSHQGHGDQRUPDWLYDIRUPXODGDSHORHQWHPXQLFLSDO3DUD
SUHVHUYDUDFRQVWLWXFLRQDOLGDGHDQRUPDPXQLFLSDOGHYHFULDUXPDVLVWHPiWLFDTXHQmRYLROH
RVSULQFtSLRVGDOLFLWDomRLVRQRPLDHFRQFRUUrQFLD

(PXPFRQWH[WRGHFDODPLGDGHHPVD~GHS~EOLFDFRPRRSUHVHQWHPXLWDVGDVFRQ
WUDWDo}HVGHEHQVHVHUYLoRVDIHWRVDRFRPEDWHjHSLGHPLDHVWmRVHQGRIHLWDVFRPEDVHQD
DXWRUL]DomROHJDOGHGLVSHQVDGHOLFLWDomRSUHYLVWDQRLQFLVR,9GRDUWGD/HLQƒ
7UDWDVHGHXPDVLWXDomRH[WUDRUGLQiULDHLPSUHYLVtYHOTXHJHUDDQHFHVVLGDGHGHDTXLVLomR
GHQRYRVHTXLSDPHQWRVPDWHULDLVSUR¿VVLRQDLVVHUYLoRVHPTXDQWLGDGHVPXLWRVXSHULRUHV
DRTXHHUDXVXDODWpHQWmR

'HVVD IRUPD FRQVLGHUDQGR TXH R SULQFtSLR GD OLFLWDomR Mi p UHODWLYL]DGR SHOD VLVWH
PiWLFD GH GLVSHQVD GR DUW  GD /HL Qƒ  SDUD VLWXDo}HV GH FDODPLGDGH S~EOLFD
VHULDMXVWL¿FiYHODSUHYLVmRGDGDomRHPSDJDPHQWRHPEHQVPyYHLVHVHUYLoRVGHVD~GH
TXHWHQKDPUHODomRGLUHWDFRPRFRPEDWHjSDQGHPLDFRPRIRUPDGHH[WLQomRGRFUpGLWR
WULEXWiULR

'LDQWHGHXPFRQWH[WRHPTXHRVUHFXUVRVVmRHVFDVVRVWDQWRSHODTXHGDQDDUUH
FDGDomRFRPRSHORDXPHQWRQRVJDVWRVFULDUXPDDOWHUQDWLYDSDUDDDTXLVLomRGHEHQVH
VHUYLoRVHVVHQFLDLVVHPFRPSURPHWHUDUHFHLWDXWLOL]DQGRVHGHXPSDVVLYR¿QDQFHLURTXH
SRGHQXQFDVHUFRQFUHWL]DGRHPIRUPDGHUHFXUVRVS~EOLFRV GtYLGDDWLYD pXPDPDQHLUD
FULDWLYDHLQRYDGRUDGHR3RGHU3~EOLFRPXQLFLSDOHQIUHQWDUDFULVH

3DUDLVVRpQHFHVViULDDIRUPXODomRGHXPSURFHGLPHQWROHJDOFRPFULWpULRVREMHWL
YRV$OLVWDGRVEHQVTXHSRGHPVHUDGTXLULGRVRVFRQWULEXLQWHVIRUQHFHGRUHVHOHJtYHLVRV
SUHoRVDVHUHPSUDWLFDGRVWXGRGHYHVHUDQDOLVDGRHGH¿QLGRSRUPHLRGHSURFHGLPHQWR
S~EOLFRWUDQVSDUHQWHSUHYLVWRHPOHLFRPEDVHHPFULWpULRVREMHWLYRVHLPSHVVRDLVGHMXO
JDPHQWRHDYDOLDomR

3RGHULDDWpVHSHQVDUQDDSOLFDomRGRPRGHORGHXPFKDPDPHQWRS~EOLFRDRVGHYH
GRUHVSDUDTXHPRVWUHPRTXHWHPDRIHUHFHUDR3RGHU3~EOLFRHHVWHDYDOLHDSHUWLQrQFLD
GDGDomRHPSDJDPHQWR

 3RUWR$OHJUH56%UDVLOଉ5HYLVWDGD(6'0ଉYଉQ 
NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

1HVVHVPROGHVQmRKDYHULDDPHQFLRQDGDGLVWRUomRGRPHUFDGRSRLVDOpPGHQmR
KDYHUWUDQVIHUrQFLDGHUHFXUVRVDRVFRQWUDWDGRV MiTXHRSDJDPHQWRVHGDULDSRUDSURYHL
WDPHQWRGRFUpGLWRS~EOLFR DPRGDOLGDGHVyVHDSOLFDULDWHPSRUDULDPHQWHGHIRUPDHVSH
Ft¿FDSDUDRFRPEDWHjSDQGHPLDVRPHQWHHPUHODomRDRVEHQVHVHUYLoRVGLUHWDPHQWH
UHODFLRQDGRVDHVVDWHPiWLFD$OpPGLVVRDH[FHSFLRQDOLGDGHGDVLWXDomRGHLPLQHQWHFULVH
GHOLTXLGH]GHFDL[DHPGLYHUVRV0XQLFtSLRVGRSDtVMXVWL¿FDULDDHOHLomRGHIRUQHFHGRUHVMi
HPGtYLGDFRPD)D]HQGD3~EOLFD

8PH[HPSORSUiWLFRTXHSRGHVHUPHQFLRQDGRpGR0XQLFtSLRGR5LRGH-DQHLURTXH
ODQoRXXPHGLWDOGHFUHGHQFLDPHQWRGHHVWDEHOHFLPHQWRVKRWHOHLURVSDUDKRVSHGDJHPGH
LGRVRVDVVLQWRPiWLFRVPRUDGRUHVGHFRPXQLGDGHVFDUHQWHVYLVDQGRSUHYHQLUDFRQWDPLQD
omRSHORQRYR&RURQDYtUXV2DUWLJRž†ƒGR'HFUHWRQƒGHGHPDUoRGH
GLVS{VTXHSDUDRVKRWpLVTXHDWHQGDPjVFRQGLo}HVGRHGLWDOR0XQLFtSLRSRGHUiUHDOL]DU
R SDJDPHQWR GDV GLiULDV XWLOL]DGDV PHGLDQWH FRPSHQVDomR WULEXWiULD HP FDVR GH P~WXR
DFRUGRPDWpULDDVHUUHJXODPHQWDGDSRUDWRGR3UHIHLWR

'DPHVPDIRUPDRVHQWHVTXHYDOLGDPHQWHVHXWLOL]DUHPGRLQVWLWXWRH[FHSFLRQDOGD
UHTXLVLomRDGPLQLVWUDWLYDGHEHQVHVHUYLoRV DUWLJRžLQFLVR;;9GD&) QHVVHPRPHQWR
GHFDODPLGDGHSRGHULDPXWLOL]DUDFRPSHQVDomRWULEXWiULDFRPRIRUPDGHHIHWXDURSDJD
PHQWRGHHYHQWXDOLQGHQL]DomRGHYLGDDRSDUWLFXODU

$FRPSHQVDomRWULEXWiULDQHVVHVWHUPRVDFDEDVHQGRXPLQVWLWXWRTXHDWLQJHDPHV
PD¿QDOLGDGHGDGDomRHPSDJDPHQWRREWHQomRGHXPEHPRXVHUYLoRVHPDQHFHVVLGDGH
GHGHVHPEROVRGHYDORUHVSRUSDUWHGRHQWHS~EOLFRTXHDSURYHLWDGtYLGDMiH[LVWHQWHFRPR
IRUPDGHFRQWUDSUHVWDomR

3RUWDQWRDFUHGLWDVHTXHDGDomRHPSDJDPHQWRHPEHQVPyYHLVRXVHUYLoRVQmR
p SRU GH¿QLomR LQFRPSDWtYHO FRP R SULQFtSLR GD OLFLWDomR 7XGR GHSHQGH GR DUFDERXoR
QRUPDWLYRTXHDSUHYr6HIRUHPSUHYLVWRVPHFDQLVPRVGHJDUDQWLDGDFRQFRUUrQFLDHGD
LPSHVVRDOLGDGHHQWUHRVGHYHGRUHVHOHJtYHLVpSRVVtYHOSUHVHUYDUDFRQVWLWXFLRQDOLGDGHGH
XPDPHGLGDTXHDSHVDUGHUHVWULQJLUDLVRQRPLDHQWUHRVSRVVtYHLVFRQWUDWDQWHVJDUDQWHR
IRUQHFLPHQWRGHEHQVHVHUYLoRVD0XQLFtSLRVFRPEDL[DOLTXLGH]GHFDL[D

3. MEDIDAS ADOTADAS PELOS MUNICÍPIOS

0XLWDV GHVVDV PHGLGDV DERUGDGDV QR SULPHLUR FDStWXOR IRUDP HIHWLYDPHQWH LPSOH
PHQWDGDVSRUGLYHUVRV0XQLFtSLRVEUDVLOHLURV2SUHVHQWHWUDEDOKRUHDOL]RXROHYDQWDPHQWR
GDVSULQFLSDLVPHGLGDVDGRWDGDVSHODVFDSLWDLVGHHVWDGREUDVLOHLUDV

6HJXQGRR,%*(R%UDVLOSRVVXLPXQLFtSLRV'LDQWHGHVVDUHDOLGDGHRSWRXVH
SRUXPDDERUGDJHPLQGXWLYDSDUWLQGRGRVPXQLFtSLRVVHGHGHFDSLWDLVGHHVWDGRWHQGRHP
YLVWDDVXDUHOHYkQFLDQDVGLQkPLFDVVRFLRHFRQ{PLFDVORFDLVHDPDLRUIDFLOLGDGHQRDFHVVR
jVSXEOLFDo}HVR¿FLDLV

,QIHOL]PHQWH D WUDQVSDUrQFLD GRV DWRV DGPLQLVWUDWLYRV H OHJLVODWLYRV GRV 0XQLFtSLRV

EUDVLOHLURVQmRpPXLWRH¿FLHQWHGHIRUPDTXHQmRpWDUHIDIiFLOHQFRQWUDUDSXEOLFDomRR¿FLDO
GHGHFUHWRVHOHLVPXQLFLSDLVPHVPRHPPXQLFtSLRVGHJUDQGHSRUWH

 3RUWR$OHJUH56%UDVLOଉ5HYLVWDGD(6'0ଉYଉQ 
NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

'RVPXQLFtSLRVSHVTXLVDGRVQmRIRUDPHQFRQWUDGDVPHGLGDV¿VFDLVSXEOLFDGDV
HPVHLVGHOHV 5LR%UDQFR-RmR3HVVRD7HUHVLQD&XLDEi&DPSR*UDQGHH&XULWLED &RQ
YpPPHQFLRQDUTXHRPpWRGRXWLOL]DGRQDSHVTXLVDIRLDXWLOL]DomRGRVWHUPRV³PXQLFtSLR´
RQRPHGRPXQLFtSLRSHVTXLVDGR³PHGLGDV¿VFDLV´³SDQGHPLD´QRVLWHGHSHVTXLVDGD
³JRRJOH´HQWUHRVGLDVHGHMXOKRGH

$GRWRXVHFRPRFULWpULRSDUDH[FOXVmRGHVVHVPXQLFtSLRVRIDWRGHQmRWHUDSDUHFLGR
QHQKXPUHVXOWDGRGHQRWtFLDDFHUFDGDDGRomRGHWDLVPHGLGDVQDSULPHLUDSiJLQDGRVLWH
GHSHVTXLVDHQmRWHUVLGRHQFRQWUDGDQRWtFLDRXOHJLVODomRVREUHRWHPDGHIiFLODFHVVR
QRVLWHR¿FLDOGDVUHVSHFWLYDVSUHIHLWXUDV

1RVRXWURVYLQWHPXQLFtSLRVIRUDPHQFRQWUDGRVOHLVGHFUHWRVHSRUWDULDVGLVFLSOLQDQGR
DVPHGLGDV¿VFDLVDGRWDGDVFRPRUHVSRVWDjFULVHVDQLWiULD$SyVDQDOLVDUFDGDXPDGHV
VDVOHJLVODo}HVYHUL¿FRXVHTXHDOJXPDVPHGLGDVIRUDP¿JXUDVUHSHWLGDVQRSODQHMDPHQWR
¿VFDOGRVPXQLFtSLRV

$SULPHLUDGHODVIRLRGLIHULPHQWRSURUURJDomRGRVSUD]RVGHYHQFLPHQWRGHWULEXWRV
HPJHUDO LPSRVWRVWD[DVHFRQWULEXLo}HV (VVDPHGLGDIRLDGRWDGDSRURQ]HGRVYLQWHPX
QLFtSLRV 3RUWR9HOKR%RD9LVWD0DQDXV0DFDSi%HOpP3DOPDV1DWDO6DOYDGRU0DFHLy
9LWyULDH3RUWR$OHJUH 

/RJR DSyV QR UDQNLQJ DSDUHFH D PHGLGD GH SURUURJDomR GD YDOLGDGH GH FHUWLG}HV
DFHUFDGDVLWXDomR¿VFDOFHUWLGmRQHJDWLYDGHGpELWRHFHUWLGmRSRVLWLYDFRPHIHLWRGHQHJD
WLYDDGRWDGDSRURLWRPXQLFtSLRV 3RUWR9HOKR)RUWDOH]D$UDFDMX5HFLIH0DFHLy6DOYDGRU
6mR3DXORH5LRGH-DQHLUR 

$VXVSHQVmRGRVSUD]RVGHSURFHVVRVDGPLQLVWUDWLYRVWULEXWiULRVWDPEpPIRLDGRWDGD
SRURLWRGRVPXQLFtSLRVSHVTXLVDGRV *RLkQLD3DOPDV)RUWDOH]D1DWDO5HFLIH0DFHLy6mR
3DXORH5LRGH-DQHLUR 

6HLVGRVPXQLFtSLRVSHVTXLVDGRVRSWDUDPSRUVXVSHQGHUWHPSRUDULDPHQWHRVDWRVGH
FREUDQoDDGPLQLVWUDWLYDSUDWLFDGDVSHODV6HFUHWDULDVGH)D]HQGD)LQDQoDDEUDQJHQGRDWRV
FRPRSURWHVWRGH&HUWLG}HVGH'tYLGD$WLYD &'$ HDSUySULDLQVFULomRHPGtYLGD)RUDPRV
PXQLFtSLRVGH3DOPDV)RUWDOH]D$UDFDMX0DFHLy9LWyULDH6mR3DXOR

eSRVVtYHOSHUFHEHUXPDUHODomRHQWUHDVXVSHQVmRGHSUD]RVGRVSURFHVVRVDGPL
QLVWUDWLYRV WULEXWiULRV H D VXVSHQVmR WHPSRUiULD GRV DWRV GH FREUDQoD DGPLQLVWUDWLYD GRV
WULEXWRV1DPDLRULDGRV0XQLFtSLRVHPTXHKRXYHDVXVSHQVmRGRVDWRVGHFREUDQoDKRXYH
WDPEpPVXVSHQVmRGRVSUD]RVGHSURFHVVRVDGPLQLVWUDWLYRVWULEXWiULRV

$OpPGLVVRSDUWHGRVPXQLFtSLRVTXHVXVSHQGHUDPDFREUDQoDDGPLQLVWUDWLYDVXV
SHQGHUDPWDPEpPRLQtFLRGDIDVHMXGLFLDOGDFREUDQoDSRUPHLRGDSDUDOLVDomRWHPSRUiULD
QRDMXL]DPHQWRGDVH[HFXo}HV¿VFDLV)RUDPHOHV$UDFDMX3DOPDVH)RUWDOH]D

$OJXQVGRVPXQLFtSLRVTXHSUHYLUDPHVVDVXVSHQVmRWHPSRUiULDQDFREUDQoDDGPL
QLVWUDWLYDGRVWULEXWRVHRXQRDMXL]DPHQWRGDVH[HFXo}HV¿VFDLVH[FHSFLRQDUDPRVDWRV
QHFHVViULRVSDUDHYLWDUHYHQWXDOSUHVFULomRHGHFDGrQFLDGRVFUpGLWRVWULEXWiULRVPHGLGD
LPSRUWDQWHSDUDSUHVHUYDUDUHVSRQVDELOLGDGH¿VFDOGDJHVWmRPXQLFLSDO)RUDPHOHV)RUWD

 3RUWR$OHJUH56%UDVLOଉ5HYLVWDGD(6'0ଉYଉQ 
NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

OH]D$UDFDMX9LWyULDH6mR3DXOR

1RTXHVHUHIHUHjVPHGLGDVUHODFLRQDGDVDRSDUFHODPHQWRFLQFRPXQLFtSLRVSUHYL
UDPDSRVVLELOLGDGHGHUHDOL]DomRGHSDUFHODPHQWRH[WUDRUGLQiULRRXSURUURJDUDPRSUD]R
GHDGHVmRDRSURJUDPDGHUHJXODUL]DomR¿VFDOYLJHQWH 0DQDXV%HOpP6mR/XtV5HFLIH
H%HOR+RUL]RQWH 

$OpPGLVVRDOJXQVVXVSHQGHUDPRVSDUFHODPHQWRVDWLYRVLPSHGLQGRDUHVFLVmRGR
DFRUGR SHOR LQDGLPSOHPHQWR GDV SDUFHODV RX SURUURJDUDP R SUD]R SDUD SDJDPHQWR GDV
SDUFHODVDFRUGDGDV 0DQDXV0DFDSiH%HOR+RUL]RQWH 

9HUL¿FDVHSRUWDQWRTXHDPHGLGDPDLVSRSXODUHQWUHRVPXQLFtSLRVHVWXGDGRVIRLR
GLIHULPHQWRGRSUD]RGHYHQFLPHQWRGRVWULEXWRV'HFHUWDIRUPDHVVDSUHIHUrQFLDSHODSURU
URJDomRGRVSUD]RVGHYHQFLPHQWRHUDGHVHHVSHUDUSRLVFRPRYLVWRQRSULPHLURFDStWXOR
GLIHUHQWHPHQWHGDPRUDWyULDHVVHGLIHULPHQWRSRGHVHGDUSRUPHLRGHDWRLQIUDOHJDORTXH
DJLOL]DDWRPDGDGHGHFLVmRHPVLWXDo}HVGHXUJrQFLD

$ SURUURJDomR GD YDOLGDGH GDV FHUWLG}HV GH VLWXDomR ¿VFDO WDPEpP IRL PHGLGD LP
SRUWDQWH SDUD JDUDQWLU VHJXUDQoD MXUtGLFD DRV FRQWULEXLQWHV TXH VH YLUDP LPSRVVLELOLWDGRV
GHTXLWDUVXDVGtYLGDV9HLRDFRPSDQKDGDPXLWDVYH]HVGDVVXVSHQV}HVGRVSUD]RVGH
SURFHVVRVDGPLQLVWUDWLYRVWULEXWiULRVHFREUDQoDVDGPLQLVWUDWLYDVIRUPDQGRXPFRQMXQWRGH
PHGLGDVGHVWLQDGDVDGDUI{OHJRDRVFRQWULEXLQWHVSRVVLELOLWDQGRTXHRVPHVPRVFRQFHQ
WUDVVHPVHXUHVWDQWHGHFDL[DQRFXPSULPHQWRGHRXWUDVREULJDo}HVFRPRWUDEDOKLVWDVH
FLYLV

3RU¿PQRTXHVHUHIHUHDRVSURJUDPDVGHUHJXODUL]DomR¿VFDODVPHGLGDVWRPD
GDV IRUDP DV Mi DQWHFLSDGDV QR FDStWXOR DQWHULRU UHIHUHQWHV D SUHYLVmR GH SDUFHODPHQWR
H[WUDRUGLQiULR RX IDFLOLWDomR GD DGHVmR D SDUFHODPHQWR YLJHQWH DOpP GD VXVSHQVmR GDV
UHVFLV}HVGHDFRUGRSHODLQDGLPSOrQFLDGDVSDUFHODVTXHWUD]DVUHÀH[}HVDQWHULRUPHQWH
MiPHQFLRQDGDV

3HUFHEHVHSRUWDQWRTXHDOJXPDVGDVPHGLGDVHVWXGDGDVQRSULPHLURFDStWXORHVWmR
VHQGRHIHWLYDPHQWHDGRWDGDVSHORVSULQFLSDLVPXQLFtSLRVEUDVLOHLURV2VDMXVWHVQDWULEXWD
omRORFDOIRUDPGHVFULWRVQRVDWRVQRUPDWLYRVPXLWDVYH]HVFRPRPHGLGDVVRFLRHFRQ{PL
FDVDGRWDQGRVHXPDSRVWXUDPXQLFLSDODWLYDQDEXVFDSRUDX[LOLDURVFRQWULEXLQWHVQHVVH
PRPHQWRGHFULVHHFRQ{PLFDHVDQLWiULD

$VVLPYHUL¿FDVHTXHDVPHGLGDVDGRWDGDVWHPPXLWRPDLVXPFDUiWHUGHVROLGDULH
GDGHFRPRVVHWRUHVHFRQ{PLFRVGRTXHDSUHRFXSDomRFRPDVFRQWDVS~EOLFDV0HGLGDV
¿VFDLV DQDOLVDGDV QR SULPHLUR FDStWXOR TXH SRGHULDP VHU XWLOL]DGDV SDUD PDQWHUDXPHQWDU
D DUUHFDGDomR QmR IRUDP YHQWLODGDV QHVVH SULPHLUR PRPHQWR GH UHDomR GRV PXQLFtSLRV
7DOYH]FRPRJUDGXDOUHDTXHFLPHQWRGDHFRQRPLDDSRVWXUDGRVJHVWRUHVPXGHHDSULR
ULGDGH SDVVH VH FRQFHQWUDU PDLV QDV PHGLGDV TXH YLVDP JDUDQWLU D DUUHFDGDomR GR TXH
VRFRUUHURVFRQWULEXLQWHV

4. CONCLUSÃO
2SUHVHQWHWUDEDOKRVHSURS{VDUHVSRQGHURVHJXLQWHSUREOHPDVHULDSRVVtYHOHP

 3RUWR$OHJUH56%UDVLOଉ5HYLVWDGD(6'0ଉYଉQ 
NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

XP FHQiULR GH FULVH HFRQ{PLFD H[FHSFLRQDO FRPR D GHFRUUHQWH GD SDQGHPLD PDQWHU D
DUUHFDGDomRPXQLFLSDOVHPRQHUDURFRQWULEXLQWHFRPRDXPHQWRGHFDUJDWULEXWiULDQRUWHD
GDSHODSUHPLVVDGHTXHVREDSHUVSHFWLYDGHDWXDomRHVWDWDODQWLFtFOLFDDPDMRUDomRGH
WULEXWRVQmRVHULDXPDRSomRSROtWLFDYLiYHO

$SDUWLUGLVVRYHUL¿FRXVHDDGRomRGHPHGLGDVGHLQWHUYHQomRGR(VWDGRQDHFRQR
PLDSRUPHLRGDWULEXWDomRFRPXPFDUiWHUQLWLGDPHQWHH[WUD¿VFDOYLVDQGRDSUHVHUYDomR
GDVIRQWHVSURGXWRUDVGHHPSUHJRHGHUHQGDGHLQWHUHVVHGHWRGDDVRFLHGDGHMiTXH
GLVVRGHSHQGHR¿QDQFLDPHQWRGRSUySULR(VWDGR

&RPR IRL SRVVtYHO SHUFHEHU DR ORQJR GR HVWXGR H[LVWHP DOJXQV LQVWLWXWRV GH 'LUHL
WR7ULEXWiULRTXHSRGHPVHULQVWUXPHQWDOL]DGRVSDUDDRWLPL]DomRGDVFRQWDVS~EOLFDVHP
WHPSRVGHFULVHHFRQ{PLFDHVDQLWiULD(OHVVHGHVWDFDPSRUVHUHPDOWHUQDWLYDVGHLQFUH
PHQWRGDH¿FLrQFLDQDDUUHFDGDomRVHPLPSOLFDURDXPHQWRGDFDUJDWULEXWiULDLPSRVWDDR
FRQWULEXLQWH

$PRUDWyULDRGLIHULPHQWRGRVSUD]RVGHYHQFLPHQWRVGHWULEXWRVDVXVSHQVmRGDV
UHVFLV}HVGRVSDUFHODPHQWRVHPFDVRGHLQDGLPSOHPHQWRVmRPHGLGDVTXHYLVDPSULPRU
GLDOPHQWHSURPRYHUXPDX[tOLRDRFRQWULEXLQWHDRSHUPLWLUTXHHOHSULRUL]HQRVHXEDODQoR
¿QDQFHLURRXWUDVREULJDo}HVTXHQmRWULEXWiULDV$WUDQVDomRDGDomRHPSDJDPHQWRHR
SDUFHODPHQWRSRURXWURODGRVmRPHGLGDVTXHVHH[SORUDGDVFRPHVVDYLVmRLQVWUXPHQWDO
HIRFDGDQDVFRQWDVS~EOLFDVSRGHPRWLPL]DURVUHFXUVRVDUUHFDGDGRVHSHUPLWLUDSUHVWD
omRGRVVHUYLoRVHVVHQFLDLVVHPRQHUDUDLQGDPDLVRFRQWULEXLQWH

9HUL¿FRXVH TXH QD SUiWLFD RV PXQLFtSLRV FDSLWDLV GH (VWDGR QHVVH SULPHLUR PR
PHQWRGHUHVSRVWDjFULVHHQFDUDUDPDTXHVWmR¿VFDOFRPRXPDPDQHLUDGHFRQWULEXLUQR
DX[tOLRGRVFRQWULEXLQWHVQDIRUPDGH³PHGLGDVVRFLRHFRQ{PLFDV´$PDLRULDGDVPHGLGDV
QmRWHYHFRPRIRFRDRWLPL]DomRGRVUHFXUVRVS~EOLFRVRXDSUHRFXSDomRFRPDDUUHFD
GDomR3RUpPDFUHGLWDVHTXHHVVDGHYHUiVHUXPDSUHRFXSDomRHPXPIXWXURSUy[LPR
FRQVLGHUDQGRTXHRVDX[tOLRVIHGHUDLVVmRWHPSRUiULRVHTXHRVHIHLWRVGDFULVHHFRQ{PLFD
SRGHPSHUGXUDUSRUWHPSRLQGHWHUPLQDGR

4XDQWR jV UHSHUFXVV}HV VREUH D UHVSRQVDELOLGDGH ¿VFDO GRV JHVWRUHV PXQLFLSDLV

GHVWDFRXVHTXHD(&QžWURX[HXPUHJLPHH[FHSFLRQDOHVSHFL¿FDPHQWHSDUDDV
PHGLGDVGHFRPEDWHDRVHIHLWRVHFRQ{PLFRVGDSDQGHPLDGHFRUUHQWHGD&RYLGHTXH
D/&QžDOWHURXD/5)SDUDGLVSHQVDUDREVHUYkQFLDGDVFRQGLo}HVHYHGDo}HV
SUHYLVWDVQRVDUWVHGDOHLTXDQGRGHFODUDGDFDODPLGDGHS~EOLFDQRVWHUPRVGR
DUW†žGD/&GHVGHTXHRLQFHQWLYRRXEHQHItFLR³VHMDGHVWLQDGRDRFRPEDWHj
FDODPLGDGH´

7DOYH]HVVDÀH[LELOL]DomRGDVDPDUUDV¿VFDLVSRGHWHUGHL[DGRRVJHVWRUHVPDLVj
YRQWDGHQDWRPDGDGHGHFLVmRDFHUFDGDVPHGLGDV¿VFDLVDVHUHPDGRWDGDV3RUpPFKH
JDUiRPRPHQWRHPTXHDSULRULGDGHYROWDUiDVHUDTXHVWmRGDDUUHFDGDomR

$VVLPHPFRQFOXVmRFRQVLGHUDVHFRQ¿UPDGDDKLSyWHVHLQLFLDOPHQWHSURSRVWDGH
TXH VHULD SRVVtYHO XWLOL]DU D 'tYLGD$WLYD GRV PXQLFtSLRV FRPR IRQWH GH UHFXUVRV$ SDUWLU
GHXPROKDUPDLVDWHQWRjVUHDLVSRVVLELOLGDGHVHFRQ{PLFDVGRFRQWULEXLQWHSRUPHLRGD

 3RUWR$OHJUH56%UDVLOଉ5HYLVWDGD(6'0ଉYଉQ 
NASCIMENTO, Isabella Vieira do; NEURAUTER, Maira - Arrecadação tributária municipal em tempos de crise –
possibilidades

DSOLFDomRGHLQVWLWXWRVFRPRSDUFHODPHQWRPRUDWyULDWUDQVDomRHGDomRHPSDJDPHQWRp
SRVVtYHOXPLQFUHPHQWRGHH¿FLrQFLDQDDUUHFDGDomRWULEXWiULDFRODERUDQGRSDUDDDSUR[L
PDomRHQWUHDH[SHFWDWLYDGHUHFHLWDS~EOLFDHDFDSDFLGDGHGHSDJDPHQWRGRVGHYHGRUHV
VREUHWXGRHPWHPSRVGHFULVHHFRQ{PLFD

5. NOTAS
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