Simple Tax
The impacts on the collection of the municipal tax base
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This paper has the proposal to analyze the impacts of the Simple Tax in the tax collection in the Municipality of Ananindeua. The study seeks to explain the evolution of tax collection before and after the institution of this tax, whose comparison has as its time frame the year 2006. The tax collection data was obtained from the Municipal Secretary of Treasury Management of the Municipality of Ananindeua, and the time frame of the research was from the year 2004, through the year of institution of the Simples, 2006, until the year 2012.
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