A tecnologia móvel, integrada a receptores GPS bluetooth, aplicada à gestão tributária urbana: cadastro do IPTU e ISSQN

Detalhes bibliográficos
Ano de defesa: 2008
Autor(a) principal: Andreis, Salete
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal de Santa Maria
BR
Geociências
UFSM
Programa de Pós-Graduação em Geomática
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: http://repositorio.ufsm.br/handle/1/9495
Resumo: The process of tax decentralization and the growing participation of municipal governments in the set of tax resources of Brazil, amplify its expansion in the management of public services dedicated to the population, creating conflicts in the structure of this level of government. The expansion and the improvement of the public services dedicated to the population require a larger structure and that is the reason that it requires more expenditure to municipalities. Although the municipalities public revenue receives an increase of financial resources, it has been demonstrated insufficient in order to afford these expansions. Between the tributes that the municipalities adopt, there are the IPTU and also ISSQN. These taxes could represent a stimulus on the tributes, making it sufficient to support the public expenditure. The taxes belong to the federal constitution, it is governed by a complementary municipality s law and it has as first generator of tributes, the inclusion in owns register of all buildings, residential and commercial. The presented work demonstrates the possibilities of using mobile computing in the simplification of the collection and data processing, detailing two systems in the area of urban management that use technology GPS with connection wireless Bluetooth and also it allows the update and the insertion of new information in the data base.