Review of tax incentive programs on ISSQN revenue

Abstract

The Municipal programs of Tax Incentive seek in their implementations to increase the collection of the Tax on Services of Any Nature (ISSQN), promote tax citizenship and reduce tax evasion. The program Nota Londrina was established in 2015 by Municipal Law nº 12.348, in order to encourage the population of Londrina to request the Service's Tax Note (NFS). The program Nota Curitibana was created by Municipal Law nº 102/2017, with the main objective of increasing the collection of ISSQN.Through Law nº 13.953/2021, the ISS Awarded Program was instituted in the city of Ponta Grossa, with the objective of increasing the collection of ISSQN, without increasing rates. The objective of the research is describing how these tax incentive programs were implemented, how their developments were and to verify if there was an increase in the emission os Service's Tax notes was. In this way, we verified the factors that led the other cities not to implement them. The methodology applied characterizes as descriptive, bibliographical and documental research, of qualitative nature. The period analyzed was from 2014 to 2020.For data analysis, two structured interviews were used and data collected from the programs' websites. The analysis indicated that 1% of the state of Parana has active tax incentive programs. In the city of Curitiba, there was an increase in the emission of NFS, as for the program's results, they have been positive so far. About the motivation of the other cities, most showed disinterest in the implementation in their city halls.