Carga tributária efetiva das pessoas físicas no município de Maravilha/AL

Abstract

This work sought to estimate the effective direct tax burden related to individuals in the municipality of Maravilha / AL, comparing the percentage obtained by the national survey of 34%, considering here only the charges levied directly. To that end, he noted, which taxes should be paid by such individuals according to their socioeconomic characteristics, paying attention to those in which they stood out the most in their numbers, matching the others. In this way, a specific questionnaire was applied to twenty individuals, composed of objective questions referring to the information mentioned above. The results obtained reflect that the referred load reached 13.2%, a relatively low value compared to the total percentage at national level. However, he established a hypothesis that the federal tax rate would be divided equally between direct and indirect taxes, the conclusion of which would take the municipal charge to approximate numbers, with little difference due to the minimal collections and exemptions from some listed charges. It is concluded that this study served for exploration and critical analysis, both by the academic environment and by society, mainly the local inhabitants, regarding the tax knowledge in some of its aspects.