The tourism in Alto Paraíso de Goiás assumes an important role in the economy of the municipality, either by the local commerce movimentation or by the generation of direct and temporary jobs. However, an underexplored side by the municipal managers of the city is the revenue collection related to this economic segment. As shown in the research, the tourists flow has little contribution for the formation of the municipal finances due mainly to the absence of own legislation to potencialize the use of the tourism activities.
Tourism; Municipal Finances; Alto Paraiso de Goiás