Carga tributária direta e efetiva das pessoas físicas no município de Olivença, AL

Abstract

This research evaluated how much is spent by individuals with direct taxes, in the city of Olivença / AL. The justification was the need for the local population to become aware of the effective tax burden and, consequently, to have more subsidies to make better financial planning in their lives. It is expected to contribute in the academic and social environment, instructing on the effective tax expenses. Thus, direct taxes were analyzed individually and jointly. The target audience for this study was individuals residing in the city of Olivença - AL. In this context, fifteen 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. The results achieved show that 15.5% of the interviewees' monthly income is used to cover these direct taxes. The limits of this research concern the restrictions of physical contact with the evaluated and the consequent restriction of randomness in the choice of the sample. Further studies on the topic are suggested, in other cities and in a comparative way.