Uma análise da gestão do IPTU em Santo Antônio do Planalto/RS: alternativa para incremento da arrecadação própria

Abstract

Focused on the efficiency of tax administrations and managers, under the tax management issue on the Land Property and Territorial Urban in Santo Antônio do Planalto/RS, considering legality, registration, calculation, release, collection and updating, assessing that reality and its impact on storage, with the aim of possible own revenue growth alternatives. Growing demands and obligations versus diminishing resources, lead municipalities valuing own collections as one of increased revenue alternatives. Identifying, characterizing and describing this structure comparing municipal market values of the year 2015, with the commercial, public and private, offering possibilities for adjustments in the general plan of securities legislation. We conducted a case study, exploratory and descriptive, from August to October 2015, of qualitative nature, with sampling 24 taxable listings of residential type ordinary masonry, predominant classification, comparing individual extract of calculating the property tax with commercial evaluation form by broker real estate accredited with CRECI / RS. Described, analyzed and compared in a total first, followed by evaluation by division. As a result, it was found that the current general plan of values, building and land, used as municipal tax base, is out of date with the market reality. Yet it is used as a basis for assessment and collection of ITBI. Lastly, it reported the possibility of restructuring and upgrade as market values, with maintenance of rates in the law, positively contributing to the increase of own revenues in the management of property tax and even the ITBI.