Avaliação da arrecadação do Imposto sobre Propriedade Predial e Territorial Urbana no município de Viçosa MG

• Autor(a) principal: Cupertino, Sheila Arcanjo
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: LOCUS Repositório Institucional da UFV
• Texto Completo: http://locus.ufv.br/handle/123456789/1979
• topic: IPTU; Tributação; Finanças públicas; Property tax; Taxation; Public Finances; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

The Brazilian Constitution of 1988 and the decentralization process allowed the municipalities to have greater political, administrative and fiscal autonomy. Consequently, there was an increase in public spending and in return the federal government increased the constitutional funds transfers which discouraged the municipal own revenues. Therefore, most of the revenues of municipalities have come from these funds transfers, according to Nascimento (2003). Nevertheless, the municipal own revenues are an important source of resources for carrying out the activities of the municipality and introducing improvements in the place, mainly the Property Tax (IPTU) and the Tax on Services (ISSQN). However, Farina (2007) shows that IPTU just has great potential of collection in big and medium cities, while in most of Brazilian municipalities the collection of this tax has low performance. This low performance is directly related to the great number of defaulter taxpayers and the lack of update of Real Estate Register and Property Value Map, resulting in a loss of tax revenue for public coffers and, consequently, decreasing the funding source of activities of municipal public sector. Therefore, this study aimed to verify how much was the loss in collection of Property Tax in Vicosa (Minas Gerais) and what the causes of this loss were. The city of Viçosa has been chosen as a unit of analysis of this study, because it is a university city with a real estate market that is affected strongly for the expansion, or not, of UFV. Furthermore, the last update of Real Estate Register of city was in 1996 and the Property Value Map in 2001. For this work, Viçosa was divided in homogeneous areas and it was defined a statistical stratified sample. The methods used for this were the field research, the documentary analysis and application of semistructured interviews. It was found that, due to cadastral outdating, Viçosa has a loss of 248%, while that due to non-payment, the loss was 24,77% in collection of IPTU. The areas that had the greatest loss were Amoras, Passos and Santo Antônio, while Romão dos Reis, Centro e Lourdes had the smallest loss. The loss due to cadastral outdating was mainly caused by the increase of property s prices while the loss due to nonpayment is directly related to the perception of taxpayer about municipal management. It should be emphasized that the lack of supervision and control by the municipal government has also contributed to this loss.