MUNICIPAL TAX JURISDICTION: AN ANALYSIS OF TAX COLLECTION IN MUNICIPALITIES OF SERGIPE

The financial autonomy of Brazilian municipalities is based on the effective exercise of their taxing power; however, socioeconomic disparities and dependence on external transfers are evident in reality. This study analyzes the extent to which the 75 municipalities of the State of Sergipe exercised their own taxing power. The main objective is to analyze to what extent the municipalities of Sergipe exercised their municipal taxing power, based on the performance of tax collection within their jurisdiction. Methodologically, it is an applied, descriptive, and quantitative research, using deductive reasoning. Data collection was carried out through documentary research in the SAGRES (TCE/SE) and SIOPS databases, with processing performed using Power BI. The results indicate that the municipalities of Sergipe collected R$ 3.8 billion, 6.64% higher than the estimate, but with a strong concentration in the capital, Aracaju. The main fiscal pillars are the Tax on Services of Any Nature - ISSQN and the Urban Property Tax - IPTU. While some municipalities have autonomy above 27%, others show critical participations below 2%. The study contributes by highlighting that financial sustainability should not be the sole criterion for validating federative autonomy, reinforcing the importance of technical management in mitigating dependence on government transfers.