The change of ennactment modality of the urban territorial and building tax in the municipal district of Florianópolis : implication administratives-fiscal / A mudança da modalidade de lançamento do IPTU no município de Florianópolis : impliccações administativas-fiscais

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The present article is about the analysis of the Urban, Territorial and Building Tax (IPTU) management, verifying specifically the important administratives-fiscal aspects that make possible the modification in the modality of the Tax enactment. The research made use of the hypothetical-deductive method, being characterized as a case study, allowing a detailed analysis on the management and the enactment process of the Tax (IPTU) in the Municipal district of Florianópolis during the 2004 administration.The presented result is consequence of the research made in bibliography and in the data obtained and accessed regarding the Municipal Tributary Administration. The theoretical referencees permeated the Tributary Administration area of study, specifically in what it refers to the municipal taxation of IPTU (Urban Territorial and Building Tax). Based in this analysis it was possible to list the administrative-fiscal aspects important to the redrawing of the IPTU model enactment. Considering the difficulties that the Municipal district faces to administer the tax, and in order to back (support) the new enactment model through the approval of the tax (IPTU) which was elaborated by occasion of the Tributary Administration Modernization Program (PMAT), this study presents experiences lived in other cities regarding the taxation of the real estate, bringing as a paradigm the enactment of the Rural Territorial Tax (ITR) which is Federal Government responsability. The systematic of the new enactment model shifts the Municipal Tributary Administration duties to the controlling activity of acts practiced by the taxpayers, where the counting and the payment of the tax will be made by the property owner, possessor or detainer of the useful domain of real estates. Important aspects for the definition of the new enactment model of the tax (IPTU) were examined and the proposal comes as viable solution to make improvements in the qualification degree and in the fiscal information updating, making the collecting more dynamic. This present proposal also tries to improve the quality of the Municipal Tributary System.

ASSUNTO(S)

imposto predial e territorial urbano (iptu) urban, territorial and building tax (iptu) administracao administração tributária municipal enactment modalities modalidades de lançamento municipal tributary administration

ACESSO AO ARTIGO

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