Carga tributária direta e efetiva incidente sobre as pessoas físicas residentes no município de Santana do Ipanema/AL

Abstract

This study aimed to measure the tax burden of direct taxes levied on individuals in the city of Santana do Ipanema/AL. This research was conducted using descriptive quantitative methodology. The justification for choosing this topic was the need for the local population to become aware of the effective tax burden and, consequently, have more support to make better tax and financial plans in their lives, in addition to the need to monitor the impact of the city's economic and social development on the aforementioned tax burden, in view of the imminent national tax reform. Thus, direct taxes were analyzed individually and as a whole. The target audience for this study were individuals residing in the city in question. In this context, fifty questionnaires were applied, containing specific questions that encompassed both taxes and personal data. This sample was selected based on the researchers' convenience. The results obtained show that 8.3% of the total remuneration of the interviewees is allocated to the cost of these taxes. We hope to contribute to the academic environment, with numerical incentives, and to the social environment, by providing information on effective tax expenditures. The limitations of this research concern the size of the sample and the way it was composed. We suggest further studies on the subject, expanding the sample and involving other municipalities in the region.