Dívida ativa tributária do município do Rio de Janeiro: um viés sobre o perfil dos sujeitos passivos inadimplentes

Abstract

The research purpose was to contribute to the improvement of control actions, charge and collection of the stock tax debt of Rio de Janeiro City, based on knowledge of defaulting taxable person. To achieve this goal, we seek to analyze the profile, investigating the events of defaults and detect the budgetary priorities in relation to the tax liability of natural person. It is an explanatory approach. Procedurally speaking, it was adopted the bibliographic techniques, documental, field research, quantitative and descriptive method. The data collection was homogeneous (200 questionnaires), containing multiple choice question, applied in a event called Concilia Rio . The selection method was the aleatory non-probabilistic. In the analysis of the results, we can highlight the following topics: legal person profile reveals the predominance of service providers among other kinds of activities, reflecting in the ISSQN as principal tax in Active Tax Debt Registration. In relation to private individual, the IPTU was more significant. The analysis of principal causes that motivated the tributary default revealed the following: among legal persons the biggest frequency occurred in the option total relation , verifying that exogenous factors as financial crisis (50%) and income reduction (39%) were the most significant. Endogenous factors as: bad financial administration or lack of planning (35%), lack of financial reserves (26%) e credit line debt (22%) were also expressive. The tributary incidence (22%) reflected in different aliquots and determination of ISSQN. The greater frequencies related to individuals were in the options total relation and none relation . In the first option, it was observed that the tributary incidence (40%) had more frequency as motivating cause in the increasing default, followed by lack of financial reserves (34%), financial crises (32%), credit line debt (25%), bad financial administration or lack of planning (22%) and unemployment in family (13%). Related to the second option, it was give to unemployment in family (71%), credit line debt (46%), bad financial administration or lack of planning (42%), financial crisis (37%), lack of financial reserves (27%) and tributary incidence (26%) were the itens that had the greater event. The identification of priorities in the expenses in family budget of private individuals, related to tax obligation, revealed that the biggest occurrences were in the options total priority , followed by little priority . In this group, we can point out the itens with superfluous characteristics, like consumption of products (55%) and entertainment. In that occurrences, it was observed that the essential itens which had greater frequency were food supply (58%) and education (45%). The financial debts (39%) overcame family priority rankig in relation to tax obligation (36%).