Gestão do IPTU: Um estudo sobre a administração e a arrecadação do Imposto predial e territorial no município de São Joaquim do Monte

Abstract

Municipalities' own revenue, through taxes, comprises taxes, fees and improvement contributions, where powers are constitutionally attributed to the local sphere of government. It is up to each prefecture to administer its taxes effectively, validating the obligation to constitute its own resources. This research aims to understand the importance of the administration and collection of IPTU and its benefits to society in the municipality of São Joaquim do Monte. The theoretical framework included discussions about taxes, general aspects of the IPTU, municipal tax management, municipal tax authorities. The methodological procedures adopted consisted of a case study in the tax department of the city of São Joaquim do Monte, Pernambuco. The data obtained indicate that there is a deficit in the collection of IPTU and consequently an alarming increase in the active debt of the municipality, but that means are already being developed to make the population aware of the importance of taxes and strategies to improve the level of collection. Based on the results and discussions presented, this research is considered important for those working in the finance secretariats and tax administrations, who from this will be able to harness a greater effort in the management of this tax, promoting fiscal responsibility and ensuring improvements for society.