Gestão municipal: uma análise organizacional tributária

Abstract

This research presents a case study about the tax organization in the Municipal Management, with emphasis on the municipal employees’ vision and the observation weekly working day in the municipality of Itapetininga. It present the Municipal Management, Constitutional Principles of Administration and Tax Management and concepts and their principles, demonstrating how a municipal administration must be organized in a legal and efficient manner, with renowned bibliographical references in the area. It also presents the discussion sessions on the daily basis, according to the observation, as well as the interview sessions and the questionnaires to the municipal sessions of department related to the theme. As a result it shows the lack of municipal management for the public servers and how they are in disagreement with the legislation, beyond the need of improvements to achieve the desired efficiency.