ARRECADA？？O TRIBUTáRIA MUNICIPAL EM TEMPOS DE CRISE – POSSIBILIDADES

This article seeks, by a legal-dogmatic method, to identify which are the Tax Law institutes that are more useful to bring efficiency to tax revenues in a context of global economic recession, falling revenues and increased public spending related to the crisis resulting from the pandemic from Covid19. Based on the analysis of the possibilities of applying institutes such as installments, moratorium, transactions and payment in kind, it was investigated which fiscal measures were put in place by Brazilian cities during the crisis. The survey found that the measures adopted were more of an extra-fiscal nature, aimed at the taxpayer's socioeconomic assistance than at ensuring collection levels, although the effective application of the tax instruments analyzed in the near future is not discarded, when the municipal need to obtain revenue may intensify.