A Experiência do Mato Grosso do Sul frente à possibilidade de adesão ao convênio da Receita Federal do Brasil: uma análise do convênio dos municípios do MS com a RFB (2008/2015)

Abstract

The present paper brings together an analysis of the proceeds from the collection of the Rural Territorial Property Tax (ITR) from 2008 to 2015 for the municipalities of Mato Grosso do Sul, considering the possibility of increasing municipal revenues. The analysis of the data is qualitative, with a secondary data collection source, based on the legislation in force in the period, and comparisons of onlendings with reference to the values arbitrated by the National Treasury Secretariat (STN) and operational information provided by the Revenue Federal of Brazil (RFB). The Constitutional Amendment n. 42/2003, composes the contours of the Brazilian Tax System (STB), made it possible for 100% of the proceeds of the ITR collection to be destined to the municipalities where the properties are located, provided that through an agreement with the RFB, these absorb the inspection competencies And collection of this tax. It is evidenced in the literature that the total product collected with the ITR reaches practically irrelevant figures, although several studies have shown that it would be possible to raise these totals many times. In the present research, it was found that, in general, the municipalities receiving funds receive higher ITR resources than municipalities that did not adhere to the process of decentralization of collection.