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RESUMEN
ABSTRACT
This work is intended to expose the behavior of the municipal own collection,
seeking to understand the main aspects and the evolution of the collection of
municipal taxes, as well as demonstrate the various tools and illegal acts used
by municipal managers in its most varied forms of obtaining advantages,
through phenomena such as corruption and tax evasion. We sought to
investigate the structural variables related to the municipality and the
characteristics of the managers that would be related to occurrences of
irregularities and, in some way, explain the phenomenon. This study will be
through bibliographical research, using books, articles and sites that deal with
the subject. In what refers, it can be concluded that it is fundamental for the
population, to have knowledge about the importance of tax collection, and how
negative is the effect of tax evasion on society, because it prevents progress in
several areas.