Uma contribuição à administração pública municipal: o COSIF como instrumento para otimização da arrecadação do imposto sobre serviços das instituições financeiras bancárias

Abstract

Abstract: This dissertation aims to demonstrate that the Accounting Plan for Institutions of the National Financial System (COSIF) is an instrument for optimizing the collection of the ISSQN - Tax on Services of Any Nature (one of the largest components of the Municipalities' own revenue), through the tax inspection of banking financial institutions (taxpayers of great importance for the Municipalities in terms of financial volume) of the host municipalities. Moreover, it seeks to demonstrate that this instrument can settle the legal discussions that took place between the active subject (Municipal Mayor) and the passive subject (financial institution) as to which services should be taxed or not.