O Imposto Sobre Serviço de Qualquer Natureza e a relação nas despesas com saúde e educação no município de Resende

Abstract

The present study aimed to identify the role of the Tax on Services of Any Nature in covering healthcare and education expenses within the timeframe of 2015 to 2022, through the allocation of tax revenue in the municipality of Resende. To assess this value, a qualitative methodology was employed, supported by bibliographic research to establish the theoretical framework. Data for analysis were extracted from SICOFIN websites to determine the contribution of the Tax on Services of Any Nature to the settlement process. Excel spreadsheets were utilized to develop the results. It was thus determined that the tax under investigation significantly contributes to expenditure payments. With incentives, active monitoring, and fiscal transparency, the share of tax revenue can increase and assist the municipality in providing quality services to the population, ensuring citizens' right to access healthcare, education, and other services offered by the public entity