Efeitos da crise pandêmica da covid-19 na carga tributária direta e efetiva das pessoas físicas no município de Santana do Ipanema/Al

Abstract

This research evaluates the effects of the Covid-19 pandemic crisis, which interfered with the direct and effective tax burden of individuals in the city of Santana do Ipanema / AL. The justification for choosing this theme was the need for the local population to become aware of the consequences of the pandemic economic crisis, in order to have more subsidies to make better financial plans in the recovery of their numbers. Thus, direct taxes were analyzed individually and jointly, to compare with previous studies and to assess the financial impact of the crisis. The target audience for this study was individuals residing in the city of Santana do Ipanema / AL. In this context, fifty questionnaires were applied, containing specific questions that encompassed both taxes and personal data. The study was carried out using the quantitative, bibliographic and documentary methodology, with the objective of measuring the direct and effective tax burden of individuals in 2020 and comparing it with previous periods. The results achieved show that the economic crisis has reduced the direct and effective tax burden in the municipality to 8,6%, that is, a reduction of 5,9% from previous years panemic. It is expected to contribute in the academic environment, with numerical and social incentives, instructing on the effective tax expenses. The limits of this research concern the restrictions of randomness in the choice of the sample and the sample size, which, because it is small, prevents the generalization of the results. Further studies on the subject are suggested, especially in other municipalities, to compare the effects of the economic crisis on the tax burden.