O impacto na arrecadação do IPTU no município de Restinga Seca- RS após a atualização do código tributário municipal

Abstract

The Entities of the Federation survive from public resources, as well as from the collection of their own revenue, that is, taxes. Taxes are divided into taxes, fees and contributions. In this perspective, the taxes of municipal competence stand out: tax on urban property and land (IPTU), tax on the transfer of real estate (ITBI) and tax on services of any nature (ISS), both provided for in federal legislation. and in municipal tax codes. The Restinga Seca-RS tax code was amended in 2018, in view of the data lag, since the previous code was from 1990. Among the changes that directly impact the IPTU calculation, the forecast of the values and the modification of rates. In this way, the objective was to identify the impact on the collection of IPTU in Restinga Seca after the update of the tax code. In this sense, data on the values launched and collected from the IPTU from 2016 to 2021 were collected through reports issued by the treasury sector of the Municipal Finance Department. Therefore, the research is classified as explanatory and, regarding the nature of the data, it is quantitative. Based on the data collected, there was a significant increase in the amounts released and collected from the tax, especially in the year that followed the update of the municipal tax code, an increase of approximately 54.09% and 52.59% respectively. As a result, it was noticed that the data was very outdated. In this context, it is essential that the legislation of the municipalities is updated, as this directly impacts the institution and consequently the collection of taxes, as well as the responsibility of managers.