Imposto predial e territorial urbano - IPTU: análise sob a ótica das alterações na planta genérica imobiliária no município de Pinhalzinho - SC

Abstract

Faced with a situation of dependence on state and federal transfers, it becomes necessary to discuss the municipalities' own tax revenues, since they are directly linked to their territory and belong only to it. These revenues include the Service Tax, the Real Estate Transfer Tax, the Urban Land Tax (ULT), the fees for exercising police powers and providing services, and the improvement contributions. The study focuses on the collection of ULT in Pinhalzinho, located in the state of Santa Catarina, it was identified the repeal of Law nº. 77/2005 by Law nº 151/2013, both dealt with the General Plan of Real Estate Values (GPREV), it is a generalization of the properties in the city, because if the municipal administration measured each property separately, it would be unfeasible tax assessment, from this the following general objective was formulated: To evidence the representativeness of the change in the legislation in relation to the increase in the amount collected from ULT in Pinhalzinho in the period from 2014 to 2020. From the generic plan, the assessed value of the property is obtained, the amount becomes the basis for calculating the ULT, on which the legally established rate is applied, the result is the amount to be paid by the owner, or person equivalent to him, to the Municipal Treasury. After the change in the generic plan in 2013, there was an increase in ULT collection, especially in 2014 and 2015. However, the appraisal level of the properties is not the only element that may cause the tax increase, other issues also have influence in this context, such as the annual monetary correction by inflationary levels, new subdivisions, and construction, among others. Then, the research sought to answer the following problem question: What is the influence of the change in the legislation on the amount collected from ULT in Pinhalzinho in the period 2014 to 2020? To answer it, the delimitation of the work encompassed a documentary research, it was examined the most varied documents related to the ULT, it is listed as central, the annual accounts of the mayor to the Court of Accounts of Santa Catarina, containing the values of municipal revenues, the annexes of the laws cited, Decrees containing the percentage used for inflationary correction and the fiscal calendar of collection, among others. In the end, the results suggest a greater influence of the increase of the values present in the general plan in Law 151/2013, in relation to Law 77/2005, especially in 2014 and 2015, in 2016 it is not possible to determine precisely, but probably the change in the general plan was also the main elevator of the releases; In 2017, 2019 and 2020, the inflation index caused most of the variation percentage; In 2018 the other variables had a greater participation, it is cited mainly the increase of the area available for taxation, through the framework of new subdivisions and permits issued. At the end, it is advisable that the municipal administration conduct a new evaluation of the general plan, given the time elapsed since the publication, which was 9 years, completed in October 2022 or raise the rates applied, because they are dated 2005, so it would have a fine tuning of the tax execution. However, the need for a prior study is denoted, for the decision to be based on the reality of the city's real estate.