Multivariate statics employed as proposal for calculating the market value and property taxation
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Data de Publicação: | 2013 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Produção Online |
Texto Completo: | https://www.producaoonline.org.br/rpo/article/view/1222 |
Resumo: | It is well known that the Brazilian municipalities aim to increase their own revenues and reduce dependence on state and federal financial transfers, optimizing their tax revenues. It is also known that the municipalities intend to carry out that mission with integrity, clarity and to present easily the accountability to regulators, as well as to their respective populations. In this paper carried out a study on the methodology employed in a town in central-southern state of Paraná to calculate the venal values and property tax (IPTU) and the consequent taxation of IPTU and ITBI in these goods. Based on municipality registration data was developed, by means of multivariate statistical techniques, an analysis of the characteristics that most influence the monetary valuations of the property, and applying multiple linear regression analysis are proposed models to estimate values of the venal values of properties, allowing tax calculations predict through it. Finally, comparisons are presented between the results from the methodology used by the municipality with those obtained by the models developed, proposed for use in general. |
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Multivariate statics employed as proposal for calculating the market value and property taxationEmprego da estatística multivariada como proposta Para o cálculo do valor venal e tributação imobiliáriaMunicipal property taxation. Property valuation. Multivariate statistics. Multiple linear regression.Tributação imobiliária municipal. Avaliação de imóveis. Estatística multivariada. Regressão linear múltipla.It is well known that the Brazilian municipalities aim to increase their own revenues and reduce dependence on state and federal financial transfers, optimizing their tax revenues. It is also known that the municipalities intend to carry out that mission with integrity, clarity and to present easily the accountability to regulators, as well as to their respective populations. In this paper carried out a study on the methodology employed in a town in central-southern state of Paraná to calculate the venal values and property tax (IPTU) and the consequent taxation of IPTU and ITBI in these goods. Based on municipality registration data was developed, by means of multivariate statistical techniques, an analysis of the characteristics that most influence the monetary valuations of the property, and applying multiple linear regression analysis are proposed models to estimate values of the venal values of properties, allowing tax calculations predict through it. Finally, comparisons are presented between the results from the methodology used by the municipality with those obtained by the models developed, proposed for use in general.ÉÉ conhecida a busca pelas municipalidades brasileiras em aumentar sua arrecadação própria e reduzir a dependência dos repasses financeiros estaduais e federais, otimizando suas receitas tributárias. Sabe-se também que os municípios pretendem realizar tal tarefa com idoneidade, clareza e facilidade de prestação de contas aos órgãos reguladores, bem como às suas respectivas populações. Neste trabalho procedeu-se um estudo sobre a metodologia empregada em um município da região centro-sul do estado paranaense para cálculos dos valores venais de imóveis, e conseqüente tributação do IPTU e ITBI sob estes bens. Ainda, com base nos dados cadastrais imobiliários cedidos por tal município, foi realizada, por meio de técnicas estatísticas multivariadas, uma análise das características que mais influem nas valorizações pecuniárias dos imóveis, e aplicando análise de regressão linear múltipla são propostos modelos de cálculo para estimação dos valores venais, possibilitando prognosticar cálculos tributários por seu intermédio. Finalmente são apresentadas comparações entre os resultados advindos da metodologia usada pelo município com os obtidos pelos modelos desenvolvidos, propostos para utilização em geral.Associação Brasileira de Engenharia de Produção2013-05-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfaudio/mpeghttps://www.producaoonline.org.br/rpo/article/view/122210.14488/1676-1901.v13i2.1222Revista Produção Online; Vol. 13 No. 2 (2013); 601-633Revista Produção Online; v. 13 n. 2 (2013); 601-6331676-1901reponame:Revista Produção Onlineinstname:Associação Brasileira de Engenharia de Produção (ABEPRO)instacron:ABEPROporhttps://www.producaoonline.org.br/rpo/article/view/1222/1021https://www.producaoonline.org.br/rpo/article/view/1222/1020Copyright (c) 2014 Revista Produção Onlineinfo:eu-repo/semantics/openAccessHeil, JonilsonVolpi, Neida Maria Patias2015-11-11T17:25:43Zoai:ojs.emnuvens.com.br:article/1222Revistahttp://producaoonline.org.br/rpoPUBhttps://www.producaoonline.org.br/rpo/oai||producaoonline@gmail.com1676-19011676-1901opendoar:2015-11-11T17:25:43Revista Produção Online - Associação Brasileira de Engenharia de Produção (ABEPRO)false |
dc.title.none.fl_str_mv |
Multivariate statics employed as proposal for calculating the market value and property taxation Emprego da estatística multivariada como proposta Para o cálculo do valor venal e tributação imobiliária |
title |
Multivariate statics employed as proposal for calculating the market value and property taxation |
spellingShingle |
Multivariate statics employed as proposal for calculating the market value and property taxation Heil, Jonilson Municipal property taxation. Property valuation. Multivariate statistics. Multiple linear regression. Tributação imobiliária municipal. Avaliação de imóveis. Estatística multivariada. Regressão linear múltipla. |
title_short |
Multivariate statics employed as proposal for calculating the market value and property taxation |
title_full |
Multivariate statics employed as proposal for calculating the market value and property taxation |
title_fullStr |
Multivariate statics employed as proposal for calculating the market value and property taxation |
title_full_unstemmed |
Multivariate statics employed as proposal for calculating the market value and property taxation |
title_sort |
Multivariate statics employed as proposal for calculating the market value and property taxation |
author |
Heil, Jonilson |
author_facet |
Heil, Jonilson Volpi, Neida Maria Patias |
author_role |
author |
author2 |
Volpi, Neida Maria Patias |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Heil, Jonilson Volpi, Neida Maria Patias |
dc.subject.por.fl_str_mv |
Municipal property taxation. Property valuation. Multivariate statistics. Multiple linear regression. Tributação imobiliária municipal. Avaliação de imóveis. Estatística multivariada. Regressão linear múltipla. |
topic |
Municipal property taxation. Property valuation. Multivariate statistics. Multiple linear regression. Tributação imobiliária municipal. Avaliação de imóveis. Estatística multivariada. Regressão linear múltipla. |
description |
It is well known that the Brazilian municipalities aim to increase their own revenues and reduce dependence on state and federal financial transfers, optimizing their tax revenues. It is also known that the municipalities intend to carry out that mission with integrity, clarity and to present easily the accountability to regulators, as well as to their respective populations. In this paper carried out a study on the methodology employed in a town in central-southern state of Paraná to calculate the venal values and property tax (IPTU) and the consequent taxation of IPTU and ITBI in these goods. Based on municipality registration data was developed, by means of multivariate statistical techniques, an analysis of the characteristics that most influence the monetary valuations of the property, and applying multiple linear regression analysis are proposed models to estimate values of the venal values of properties, allowing tax calculations predict through it. Finally, comparisons are presented between the results from the methodology used by the municipality with those obtained by the models developed, proposed for use in general. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-05-17 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.producaoonline.org.br/rpo/article/view/1222 10.14488/1676-1901.v13i2.1222 |
url |
https://www.producaoonline.org.br/rpo/article/view/1222 |
identifier_str_mv |
10.14488/1676-1901.v13i2.1222 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.producaoonline.org.br/rpo/article/view/1222/1021 https://www.producaoonline.org.br/rpo/article/view/1222/1020 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Produção Online info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Produção Online |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf audio/mpeg |
dc.publisher.none.fl_str_mv |
Associação Brasileira de Engenharia de Produção |
publisher.none.fl_str_mv |
Associação Brasileira de Engenharia de Produção |
dc.source.none.fl_str_mv |
Revista Produção Online; Vol. 13 No. 2 (2013); 601-633 Revista Produção Online; v. 13 n. 2 (2013); 601-633 1676-1901 reponame:Revista Produção Online instname:Associação Brasileira de Engenharia de Produção (ABEPRO) instacron:ABEPRO |
instname_str |
Associação Brasileira de Engenharia de Produção (ABEPRO) |
instacron_str |
ABEPRO |
institution |
ABEPRO |
reponame_str |
Revista Produção Online |
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Revista Produção Online |
repository.name.fl_str_mv |
Revista Produção Online - Associação Brasileira de Engenharia de Produção (ABEPRO) |
repository.mail.fl_str_mv |
||producaoonline@gmail.com |
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