ADMINISTRAÇÃO TRIBUTÁRIA MUNICIPAL E A COVID-19: UM ESTUDO DO IMPACTO NAS RECEITAS TRIBUTÁRIAS E NOS SERVIÇOS PÚBLICOS

This article presents an overview of the effects of the COVID-19 pandemic on tax collection and the provision of public services in the Municipalities. The application of a questionnaire involving inspectors and tax auditors comparing three phases, the before, the during and the after pandemic, in the aspect of collection and computerization of the processes. The analysis of the collection evolution before and during the pandemic, period from March to May 2020. From the questionnaires, it was found that 89.8% indicated collection problems during the pandemic period, and 64.8% indicated the computerization of the processes. The drop in tax collection is evidenced in the analysis of the values, some more accentuated, and in other not so significant municipalities. The changes-initiated promise to increase over the next few months, a clear consequence that provokes the need to improve tax administration.