O impacto da pandemia da COVID-19 na arrecadação tributária no município de Maravilha-AL

Abstract

The COVID-19 pandemic has had a global impact, and several actions have been implemented to deal with this situation. In this scenario, the combination of an environment impacted by a highly contagious disease and prevention strategies that directly impacted the economy in certain aspects resulted in the reduction of certain commercial activities. In this context, the purpose of this study was to examine the consequences that the COVID-19 pandemic may have caused in the public revenue of the municipality of Maravilha (AL) during the years 2020 to 2023. The methods used to carry out research in relation to its objectives were descriptive, applied, a qualitative and quantitative study in relation to its method. The data were obtained from the transparency portal of the city of Maravilha (AL). The findings indicate that, compared to the year 2024, the revenue of Maravilha (AL) was not negatively impacted by the pandemic, maintaining the collection of Taxes, Fees and Transfers within the normal range. Despite significant changes in federal transfers and credit operations to adjust to the pandemic scenario, overall revenue collection was seen as normal compared to the first year after the end of the pandemic.