ISS Situation

Therefore, to pay tax would have to be one citizenship question. However, it is not this that if it perceives in the majority of the cases. Since, in a country that has a tax burden of highest of the world and, unhappyly, it gives public services of low quality, when the quick one, arrives to be humilhante; e, because not to say, an insult the population that depends on these services. Thus, it is evaluated that the concept of tribute is closely on to the financing of the activities developed for the State. To this she has been reserved the installment of an increasing roll of activities of interest public, that could be harmful to the proper collective, if relegated to the judgment of the particular ones. One perceives, however, that throughout the years, if it has evidenced the evolution of the systems of financing of the public expenses (MOUTINHO, 1999). It is considered that the taxation in Brazil is very high, and is equivalent of countries developed, however according to research carried through for Coast (2006), this pressure tax is leading the country to one paradoxical situation, where they lack resources for investment in the social economic infrastructure. For the author: This situation demonstrates to the total lack of control of the public expenses and shunting lines of purpose in the application of the resources in all the government levels.

The public expense grows, and to give account of the demand of resources it is increased tax burden, while the social situation of the country continues in crisis, with aggravation of the situation for the classrooms poor (COAST, 2006). The service occupation tax of any nature with exception of the taxes understood in Circulation of Mercadorias (ICMS), as art. 155 II of the CF/88 (ISSQN or ISS) are a municipal tax, that is, the cities only have ability to institute it (Art.156, IV, of the Federal Constitution).