Processo de prestação de contas nas autarquias públicas municipais do estado do Rio Grande do Norte: das obrigações tributárias à execução orçamentária e financeira

Abstract

The work routines are achieved by various procedures regarding tax obligations which must be observed deadlines in order to avoid penalties. Thus, the study aims to identify and analyze the accountability process of the Public Authorities of the State of Rio Grande do Norte, to identify tax and fiscal obligations. Taxes have the purpose of financing the services offered by the State, for which we have dozens of existing taxes, thus generating a primary and ancillary obligation, the Federal Constitution lists some limitations to the power to tax, we highlight the tax immunity that consists in the prohibition to institute tributes, but it does not reach its totality. In the situation of an organ of the Public Administration, the Municipalities are subject to inspection by the State Audit Court, which exercises the function of external control. Several deadlines are attributed to fulfilling obligations, making organization and planning elements inseparable from routines