Arrecadação de imposto municipal: impacto provocado pela inadimplência na arrecadação do IPTU do município de Capela de 2012 a 2016

Abstract

The Federal Constitution of 1988 in item I of article 156 gives municipalities the power to institute and collect real estate located in the areas belonging to the municipality the tax on property and urban property - IPTU. This tax plays an important role in the development of the municipality by representing sources of revenue from the municipality. It is up to managers to efficiently plan the amounts to be collected with the property tax in each financial year, even considering the difficulties of charging taxpayers what is due. This study aims to identify the impact that delinquency on IPTU tax collection generates for the municipality, based on a preliminary analysis of the data provided by Capela City Hall, which is the object of this research study, in order to verify whether IPTU resources are being collected. compatible with the values estimated in the Annual Budget Law of the municipality of Capela. The results of the analysis revealed that the amounts collected in the period from 2012 to 2016 are below the predicted values, however, the study also concluded that this fact did not cause major losses to management, considering that the value of the Capela property tax is much lower. in relation to other taxes. Even with this result we conclude that the Municipality of Capela should work harder to raise its own resources, such as the property tax, aiming to improve the supply of goods and services to the local population.