Tax management of the municipality of Guaraí, Tocantins

Abstract

Municipal tax management is a central element for the financial autonomy of local entities, especially in small and medium-sized municipalities, characterized by a high dependence on constitutional transfers. In this context, this study aims to analyze the challenges of tax management in the municipality of Guaraí-TO. The research adopted a mixed-methods approach, combining quantitative and descriptive techniques. Bibliographic research and field research were conducted, using a structured questionnaire applied to municipal tax officials. The data were organized using descriptive statistics. The results allowed the identification of operational, structural, and technological difficulties in tax management, as well as perceptions related to administrative efficiency, oversight, and control of municipal taxes. The study highlights normative and operational weaknesses that impact the municipality's revenue collection and fiscal regularity, while also pointing to potential for strengthening its own revenue collection. It concludes that improving tax management in Guaraí-TO depends on strategic planning, technological modernization, and administrative qualification, contributing to greater efficiency in the application of public resources and strengthening municipal fiscal autonomy.