ECONOMIC REFLEXES OF THE COVID-19 PANDEMIC ON MUNICIPAL COLLECTION: THE CASE OF SÃO FELIPE-BA

Abstract

The COVID-19 pandemic brought movement restrictions that resulted in the interruption of commercial activities, also interfering with public accounts, through the collection of taxes. Therefore, this study had as objective to analyze the economic consequences of the COVID-19 pandemic on municipal collection in São Felipe-Ba. This is a descriptive research with a quantitative approach, with a design classified as a case study, carried out through documentary analysis. Data collection was carried out using information available on the Municipal Court of Auditors (E-TCM) portal, which has the accountability processes of the municipalities, considering the revenue collection of São Felipe -BA in 2019, 2020 and 2021. The results showed that there was a decrease in the collection in 2020 by 1.05%, compared to 2019, indicating that in the pandemic year (2020) revenues were reduced. However, when considering the pre-pandemic (2019) and pandemic (2021) period, although the amount of capital revenues decreased by 78.84%, the overall budget collection increased by 6.55%.