Formas de viabilizar a arrecadação do IPTU na gestão municipal

Abstract

The present work aims to analyze ways to analyze ways to facilitate the management of the municipal property Tax and Urban Territorial – PROPERTY TAX. To this end, a bibliographical research, exploratory qualitative in nature.The object of study was the Municipal tax area, their legal instruments and the behavior of the collection, as well as subsidies for improving tax management in municipal management. For the analysis of the data was applied the technique of the deductive method. The main results obtained show that the municipal management need to improve collection process, based on a flexible and updated Municipal tax code, as well as the adoption of measures for constant training and knowledge of those involved in the process. Remains confirmed that improve the recipe is not only increase the amount collected, but their application, allowing the distribution of the burden more broadly and fairly, generating a significant impact on collection and municipal budget, contributing to economic and social development, making the municipal management efficient.