Método para identificação de zonas homogêneas : estudo de caso em Cacupé, Florianópolis-SC

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

One of the most polemical questions in all the cities in Brazil concerns the values of IPTU (Tax on Urban Territorial Property). The basis of its calculus, its criteria, and the aliquots which are applied to it are a reason for many discussions in the technical, judicial, and political scenary. The taxes on immovable properties must be assessed based on the market value. Thus, there is a need for an improvement on the system of the collection of immovable properties taxes, mainly to what regards a more dynamic assessment of the immovable properties, which should be made annually. In order to make these assessments, one of the most used methods preconizes the division of the city in homogenous zones, to which mathematical-statistical models for the calculus of the values of the track land are determined. This dissertation has as objective to offer a method for the identification and characterization of the homogenous zones based on the reality of the real state market, taking into consideration the socio-economical as well as substructure characteristics and other data from the municipal immovable properties cadastral map. To validate the proposal, a case study was carried out in Cacupé (Florianópolis, SC). To do that, a digital cartographic base was elaborated from an analogical basis. In parallel, a database was created from information obtained in concessionaries for public services and cadastral data obtained in the municipal city hall. The alphanumeric data and the graphics were combined to be used in a geographic information system. The crossing of these data allowed to identify three homogenous zones in the study area. After the identification of the homogenous zones, a survey on the market values of the location was made. It was verified that the homogenous zones found in the study area really have market values which are statistically different among themselves. Through the comparison between the market values and the values considered by the city hall, fiscal iniquities were also identified, which point to a smaller tax charging, in relative terms, over the more expensive immovable properties.

ASSUNTO(S)

sistemas de informação geográfica imposto predial e territorial urbano - florianopolis (sc) engenharia civil engenharia civil geographic information systems cadastro técnico multifinalitário

ACESSO AO ARTIGO

Documentos Relacionados