TY - JOUR AU - D'Agostin, Lineu Erlei AU - Catapan, Anderson PY - 2020 TI - PROPOSAL OF METHODOLOGY FOR DETERMINING THE COLLECTION OF THE POTENTIAL OF THE TERRITORIAL TAX IN MUNICIPALITIES OF PARANÁ JF - Geosaberes; Vol 11 (2020): Vol 11 (2020) DO - 10.26895/geosaberes.v11i0.874 KW - N2 - This research aimed to propose a method that allows estimating the potential of the collection of tax on the rural territorial property by municipalities. This is due to the absence of parameters and qualified information, as a consequence of the self-declaration character of the payment of tax on rural territorial property (ITR – Imposto Territorial Rural); in addition to the fragile effectiveness of the inspection process. The study was possible by cross-checking information from official entities, which enabled the confrontation of potential ITR collection with data provided by the taxpayers, as a way to avoid tax evasion. The study performed in the municipality of Paranapoema presented that the potential collection for 2018 would be 318% higher than the actual income received. Then, this research proposes a method for managers responsible for tax collection. The purpose is to provide conditions to supervise the collection of the tax, so it accomplishes its inspection function and its enforcement mission. UR - http://geosaberes.ufc.br/geosaberes/article/view/874