CONTROLE DE GESTÃO DA PARTICIPAÇÃO NO PRODUTO DA ARRECADAÇÃO DO ICMS NO MUNICÍPIO DE FLORIANÓPOLIS

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The work describes the management control on the participation of the ICMS tax collection at the city of Florianópolis. For that, an explored survey was required, by a precisely case study at the Florianópolis town hall. The unity analyzed was the sector of economic movement control from the inspection section of the secretary s finance Office of the town hall. The dates were collected from documents of that sector, related to the period of 2000 to 2004 and submitted to quantitative and qualitative analyses. The results point to a need on the structural definition on the sector of economic movement control on the organization Chat of the town hall, just as well as the restructure of the technical team and the equipments. The conclusion is that the management control on the participation of the ICMS tax collection at the city of Florianópolis has a minimum structure, which needs to be improved. The creation of a specific institution on the organization Chat of the town hall can contribute, and for that a bill has to be approved by the legislative. The creation of this institution implies on physic restructure, technical and staff. Also requires the elaboration of a flow of detailed procedures on the various steps to establish a standard on procedures to serve as an orientation for the ones responsible for the routines and everybody else that is interested.

ASSUNTO(S)

planejamento estratégico management control administracao finanças públicas administração pública economic movement participation of the icms tax collection

ACESSO AO ARTIGO

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