IPTU: desafios e oportunidades para o gestor

Abstract

This work looks at the challenges and opportunities faced by the public administrator of the Municipality of São José do Hortêncio/RS by setting up and collecting taxes for the Properties and Urban Municipality duties-IPTU. Through over bibliography surveys, coming up by reading books laws and decrets, we found out denoting that the institution, the collection of taxes and the destination of the taxes, is actually, an obligation of the public administration. On this perspective we researched the Brazilian Federal Constitution, the National Tributary Code, the Municipal Tributary Code of São José do Hortêncio together with the redaction given by the Complementary Law Nr.101/2000. Over a questioner that got the opinion of the taxpayers inquired and discussions held together with the community of São José do Hortêncio, it was certified that the taxpayers do not participate in an active way of the decisions taken by the municipal public administrator, without knowing the question of obligatoriness that the public administrator is submitted to. Besides, they consider that the assessed value of their houses is under the market value and agree that the value of the IPTU charged by the administration is being correct. Whatever they put into practice of the collect taxes resources they stand out not having any money deviation, get they believe that the value ca be distributed in a better way among the obliging services. That way, the work begins with a reading review, followed by a collection and figures analysis and the final consideration.