Tax default: the perception of tax inspectors in the inspection and control of the ISSQN, in the municipal government of Rondonópolis (MT)

Abstract

This article aims to demonstrate the inspection and control of tax evasion of any nature (ISSQN) from the perspective of Tax Inspectors of the Municipality of Rondonópolis - MT. The research was carried out through a questionnaire applied to understand the procedures and difficulties of tax inspection. In this analysis, from the comparisons of the responses of each Tax Inspector, the point of view on various aspects related to the procedures, difficulties and barriers faced when inspecting and controlling the Tax on Services of Any Nature is presented. Finally, the research made it possible to know the possible errors and the reasons why taxpayers default on the tax and the problems found in the inspection of the ISS, tax denial has been more exposed with new systems, but there is still a high number of defaulters. It is clear that, with adequate technology and specialized labor, the tax area would have greater inspection control over ISSQN payment omissions.