FISCAL RESILIENCE: MUNICIPAL TAXES IN ALANJE DURING THE PANDEMIC

Abstract

During the pandemic in the Municipality of Alanje, fiscal resilience has been a crucial factor in managing municipal taxes. Facing unprecedented economic and social challenges, analyzing how local tax policies have adapted becomes essential to understand their impact on the community and financial sustainability during this health crisis. The overall objective was to evaluate fiscal resilience regarding municipal taxes in Alanje during the pandemic, using a mixed research approach that included a descriptive, non-experimental, field study, and hermeneutical analysis of findings from a sample of 15 municipal workers. Surveys and an in-depth interview with the mayor were conducted, revealing a majority consensus on the municipality's management efficiency and public services provided. However, it was concluded that an update and improvement of their tax regimes are necessary, considering the impact of the COVID-19 pandemic on tax collection. Despite high responsibilities of taxpayers, this does not necessarily translate into a higher level of contribution due to tax delinquency and debt, negatively affecting tax collection during the pandemic, particularly with the decline in business activity among taxpayers. Therefore, the development of a procedural manual is deemed necessary to meet tax collection objectives.