Análise da evolução e da contribuição dos tributos imobiliários à formação da arrecadação do município de Santa maria/RS (2012 - 2021)

Abstract

To meet the demand of the population, municipalities must promote the collection of taxes of their competence. The municipality of Santa Maria stands out for its real estate activity, which can influence the growth of the tax collection capacity, mainly related to real estate taxes: ITBI and IPTU. Thus, this study aimed to analyze the evolution and the contribution of real estate taxes to the formation of Santa Maria's own tax collection, between the years 2012 and 2021. A qualitative approach was used, supported by the use of bibliographical research, with a descriptive character. The results show that the municipality follows the trend of other local entities, with dependence on intergovernmental resources, although its own revenues represented an average of 29.88%. Real estate taxes showed significant growth during the period from 2012 to 2021, with a 54.01% expansion of IPTU and 20.12% of ITBI, although they were negatively impacted by the recent economic, political, and health crises. During the period, there was a constant growth in the number of new real estate economies, which totalized 27.63%, and that to improve the collection capacity, the management of real estate taxes underwent improvements in processes and information. In general, over the years, despite the significant growth of real estate activity in the city, the behavior of municipal revenues, especially for real estate taxes, did not show a considerable increase in collections, thus proving to be sensitive to economic downturns and also to specific factors of each tax. Still, to expand the collection capacity of the IPTU and the ITBI, the municipality must continuously promote the updating of and the Generic Plant of Values (PGV), the publicity of the compliance policies, the regularization of land ownership more frequently, and the fight against "unofficial" real estate transactions.