TCC - Especialização em Gestão Pública Municipal (UAEADTec)
URI permanente para esta coleçãohttps://arandu.ufrpe.br/handle/123456789/2906
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Item Gestão do IPTU: Um estudo sobre a administração e a arrecadação do Imposto predial e territorial no município de São Joaquim do Monte(2022-10-03) Silva Júnior, Severino Ramos da; Ferreira, Adriano Gomes; http://lattes.cnpq.br/8520565593123918; http://lattes.cnpq.br/1756593531580831Municipalities' own revenue, through taxes, comprises taxes, fees and improvement contributions, where powers are constitutionally attributed to the local sphere of government. It is up to each prefecture to administer its taxes effectively, validating the obligation to constitute its own resources. This research aims to understand the importance of the administration and collection of IPTU and its benefits to society in the municipality of São Joaquim do Monte. The theoretical framework included discussions about taxes, general aspects of the IPTU, municipal tax management, municipal tax authorities. The methodological procedures adopted consisted of a case study in the tax department of the city of São Joaquim do Monte, Pernambuco. The data obtained indicate that there is a deficit in the collection of IPTU and consequently an alarming increase in the active debt of the municipality, but that means are already being developed to make the population aware of the importance of taxes and strategies to improve the level of collection. Based on the results and discussions presented, this research is considered important for those working in the finance secretariats and tax administrations, who from this will be able to harness a greater effort in the management of this tax, promoting fiscal responsibility and ensuring improvements for society.Item O índice de convergência e consistência contábil nos municípios de Jaboatão dos Guararapes e Recife e a aderência às Normas Internacionais de Contabilidade Aplicadas ao Setor Público (IPSAS): um estudo comparativo(2022-10-04) Vale, Gerson Vicente Meneses do; Ferreira, Adriano Gomes; http://lattes.cnpq.br/8520565593123918; http://lattes.cnpq.br/3872787792418106The current scenario of transformations in Public Accounting through the international harmonization of accounting standards began in Brazil in 2008 with the publication of the first ten Brazilian Accounting Standards Applied to the Public Sector by the National Treasury Secretariat (STN) in partnership with the Federal Council. of Accounting (CFC). In this trajectory of normative convergence by city halls to date, many challenges have been and continue to be faced and the deadline for the norms to be fully applied is the year 2024. Among the main benefits of convergence is the increase in the level of transparency of public accounts and greater effectiveness of social control over public property. In this way, the present work aimed to analyze, in the light of the capacity of Municipal Public Management, the challenges of the municipalities of Jaboatão dos Guararapes and Recife in the adherence to the International Accounting Standards Applied to the Public Sector. The study was based on a diagnosis prepared by the Court of Auditors of the State of Pernambuco with the objective of analyzing compliance with public accounting rules, in particular the level of convergence and consistency required. This diagnosis is called the Convergence and Consistency Index of the Municipalities of Pernambuco (ICCPE). Through it, it was possible to assess the level of convergence to current accounting standards, there was a survey of items in compliance with the standards established by the National Treasury Department, the central body of the accounting system in the country, in relation to the Plan of Accounts Applied to the Public Sector ( PCASP) and in the preparation of financial statements within the standard presented by the Accounting Manual Applied to the Public Sector (MCASP). Both PCASP and MCASP are fundamental references of convergence to the International Accounting Standards Applied to the Public Sector (IPSAS) in the Brazilian context and represent central elements for measuring the level of convergence. On the other hand, the level of accounting consistency was measured through items of conformity between the information provided through the electronic rendering of accounts sent by the municipalities and the data recorded in the Siconfi system, in addition to the use of items to confirm the balances of the balance sheets recorded in the electronic rendering of accounts with the amounts authorized in the Annual Budget Law.