Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014)
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| Autor principal: | |
|---|---|
| Publication Date: | 2016 |
| Formato: | Master thesis |
| Idioma: | por |
| Fonte: | Repositório Institucional da UFG |
| Download full: | http://repositorio.bc.ufg.br/tede/handle/tede/6873 |
Resumo: | One of the ways to understand the process of organization of the urban space is to analyze the real estate revenues as the Municipal Real Estate Tax known in Brazil as IPTU. This tax beyond serving for urban maintenance, accomplishes extra fiscal functions which refer to tax justice search. The extra fiscal attributes are related to the social function of the urban property, aspects of tax distribuition, income distribuition etc. The IPTU, revenue of high visibility, does not always have its collection proportional to the needs of urban maintenance of the municipalities and not always accomplish its social function. It happens for administrative incapacity, wide variability in local legislations as the collection criteria or absence of instruments, as the Plant of Generic Values and real estate register, which are basis for an efficient collection by the townships. This work aims to analyze the spatial distribution of the IPTU collection in the municipality of Goiânia between 2010 and 2014, to understand the process of urban space organization. The first chapter presents an discussion about space, showing how this category can contribute for the analysis which refer to the use and regulation of the urban land. The work also presents an overview of the municipal revenues in Brazil as well the collection and distribution differently of the IPTU in the Brazilian municipalities. The collection of IPTU, in Brazil, is presented heterogeneously by the mode of collection and consequently impacts on the revenues of the municipalities. One of the problems linked to the low collection is related to the outdating of the Plant of Generic Values and real estate register. The organization and the production of space involve essential agents to understand how Goiânia developed itself and, in this scope of discussion, the second chapter point the agents which interfered in the process of occupation in the capital. For the comprehension of the relation between land market and habitation process in the current municipal legislation, we analyze laws and municipal decrees based on the Master Plan of Goiânia. The history of the collection of IPTU in Goiânia, in the opening of the third chapter, shows this history may reflect the advances and regresses of the urban policy in the capital considering, as an example that the tax progressivity appears in the municipal legislation of 1964. We approached laws and decrees related to the IPTU of the capital for this investigation. The data for the analysis of the evolution of the collection of IPTU between 2010 and 2014 were available by the Agency of Finances of Goiânia (Sefin). We found that the IPTU collection could be optimized if the real estate plant of values were updated yearly based in a real estate register equivalent to the current reality of the cadastral unit. Also we found that the mode of collection of the tax in Goiânia little favors the tax justice in view of the differences between the fiscal zones, between the neighborhoods which compose them and between the cadastral units of the same neighborhood. |
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| author | Aragão , Ana Luísa Santana |
| author_browse | Aragão , Ana Luísa Santana |
| author_facet | Aragão , Ana Luísa Santana |
| author_role | author |
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| collection | Repositório Institucional da UFG |
| contributor_str_mv | Arrais , Tadeu Pereira Alencar Arrais , Tadeu Pereira Alencar Chaveiro , Eguimar Felício Moysés , Aristides |
| dc.contributor.advisor1.fl_str_mv | Arrais , Tadeu Pereira Alencar |
| dc.contributor.advisor1Lattes.fl_str_mv | lattes.cnpq.br/7443664433085838 |
| dc.contributor.author.fl_str_mv | Aragão , Ana Luísa Santana |
| dc.contributor.authorLattes.fl_str_mv | lattes.cnpq.br/6051315286359459 |
| dc.contributor.referee1.fl_str_mv | Arrais , Tadeu Pereira Alencar |
| dc.contributor.referee2.fl_str_mv | Chaveiro , Eguimar Felício |
| dc.contributor.referee3.fl_str_mv | Moysés , Aristides |
| dc.date.accessioned.fl_str_mv | 2017-02-23T10:47:41Z |
| dc.date.issued.fl_str_mv | 2016-03-18 |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.citation.fl_str_mv | ARAGÃO, A. L. S. Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014). 2016. 131 f. Dissertação (Mestrado em Geografia) - Universidade Federal de Goiás, Goiânia, 2016. |
| dc.identifier.uri.fl_str_mv | http://repositorio.bc.ufg.br/tede/handle/tede/6873 |
| dc.language.iso.fl_str_mv | por |
| dc.publisher.country.fl_str_mv | Brasil |
| dc.publisher.department.fl_str_mv | Instituto de Estudos Socioambientais - IESA (RG) |
| dc.publisher.initials.fl_str_mv | UFG |
| dc.publisher.none.fl_str_mv | Universidade Federal de Goiás |
| dc.publisher.program.fl_str_mv | Programa de Pós-graduação em Geografia (IESA) |
| dc.relation.cnpq.fl_str_mv | -599424733620574926 |
| dc.relation.confidence.fl_str_mv | 600 600 600 600 |
| dc.relation.department.fl_str_mv | 4536785967207850203 |
| dc.relation.program.fl_str_mv | 7888271059505704147 |
| dc.relation.sponsorship.fl_str_mv | 2075167498588264571 |
| dc.rights.driver.fl_str_mv | http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositório Institucional da UFG instname:Universidade Federal de Goiás (UFG) instacron:UFG |
| dc.subject.cnpq.fl_str_mv | CIENCIAS HUMANAS::GEOGRAFIA |
| dc.subject.eng.fl_str_mv | Municipal real estate tax Goiânia Organization of urban space Extra fiscal function |
| dc.subject.por.fl_str_mv | Imposto predial territorial urbano Goiânia Organização do espaço urbano Função extrafiscal |
| dc.title.alternative.eng.fl_str_mv | Analysis of the space distribution of the collection the municipal real estate in Goiânia-Go (2010-2014) |
| dc.title.por.fl_str_mv | Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) |
| dc.type.driver.fl_str_mv | info:eu-repo/semantics/masterThesis |
| dc.type.status.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | One of the ways to understand the process of organization of the urban space is to analyze the real estate revenues as the Municipal Real Estate Tax known in Brazil as IPTU. This tax beyond serving for urban maintenance, accomplishes extra fiscal functions which refer to tax justice search. The extra fiscal attributes are related to the social function of the urban property, aspects of tax distribuition, income distribuition etc. The IPTU, revenue of high visibility, does not always have its collection proportional to the needs of urban maintenance of the municipalities and not always accomplish its social function. It happens for administrative incapacity, wide variability in local legislations as the collection criteria or absence of instruments, as the Plant of Generic Values and real estate register, which are basis for an efficient collection by the townships. This work aims to analyze the spatial distribution of the IPTU collection in the municipality of Goiânia between 2010 and 2014, to understand the process of urban space organization. The first chapter presents an discussion about space, showing how this category can contribute for the analysis which refer to the use and regulation of the urban land. The work also presents an overview of the municipal revenues in Brazil as well the collection and distribution differently of the IPTU in the Brazilian municipalities. The collection of IPTU, in Brazil, is presented heterogeneously by the mode of collection and consequently impacts on the revenues of the municipalities. One of the problems linked to the low collection is related to the outdating of the Plant of Generic Values and real estate register. The organization and the production of space involve essential agents to understand how Goiânia developed itself and, in this scope of discussion, the second chapter point the agents which interfered in the process of occupation in the capital. For the comprehension of the relation between land market and habitation process in the current municipal legislation, we analyze laws and municipal decrees based on the Master Plan of Goiânia. The history of the collection of IPTU in Goiânia, in the opening of the third chapter, shows this history may reflect the advances and regresses of the urban policy in the capital considering, as an example that the tax progressivity appears in the municipal legislation of 1964. We approached laws and decrees related to the IPTU of the capital for this investigation. The data for the analysis of the evolution of the collection of IPTU between 2010 and 2014 were available by the Agency of Finances of Goiânia (Sefin). We found that the IPTU collection could be optimized if the real estate plant of values were updated yearly based in a real estate register equivalent to the current reality of the cadastral unit. Also we found that the mode of collection of the tax in Goiânia little favors the tax justice in view of the differences between the fiscal zones, between the neighborhoods which compose them and between the cadastral units of the same neighborhood. |
| eu_rights_str_mv | openAccess |
| format | masterThesis |
| id | UFG-2_fb4e48a91e2a6891d3a963ddb4a5d017 |
| identifier_str_mv | ARAGÃO, A. L. S. Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014). 2016. 131 f. Dissertação (Mestrado em Geografia) - Universidade Federal de Goiás, Goiânia, 2016. |
| instacron_str | UFG |
| institution | UFG |
| instname_str | Universidade Federal de Goiás (UFG) |
| language | por |
| network_acronym_str | UFG-2 |
| network_name_str | Repositório Institucional da UFG |
| oai_identifier_str | oai:repositorio.bc.ufg.br:tede/6873 |
| publishDate | 2016 |
| publishDateSort | 2016 |
| publisher.none.fl_str_mv | Universidade Federal de Goiás |
| reponame_str | Repositório Institucional da UFG |
| repository.mail.fl_str_mv | grt.bc@ufg.br |
| repository.name.fl_str_mv | Repositório Institucional da UFG - Universidade Federal de Goiás (UFG) |
| repository_id_str | oai:repositorio.bc.ufg.br:tede/1234 |
| rights_invalid_str_mv | http://creativecommons.org/licenses/by-nc-nd/4.0/ |
| spelling | Arrais , Tadeu Pereira Alencarlattes.cnpq.br/7443664433085838Arrais , Tadeu Pereira AlencarChaveiro , Eguimar FelícioMoysés , Aristideslattes.cnpq.br/6051315286359459Aragão , Ana Luísa Santana2017-02-23T10:47:41Z2016-03-18ARAGÃO, A. L. S. Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014). 2016. 131 f. Dissertação (Mestrado em Geografia) - Universidade Federal de Goiás, Goiânia, 2016.http://repositorio.bc.ufg.br/tede/handle/tede/6873One of the ways to understand the process of organization of the urban space is to analyze the real estate revenues as the Municipal Real Estate Tax known in Brazil as IPTU. This tax beyond serving for urban maintenance, accomplishes extra fiscal functions which refer to tax justice search. The extra fiscal attributes are related to the social function of the urban property, aspects of tax distribuition, income distribuition etc. The IPTU, revenue of high visibility, does not always have its collection proportional to the needs of urban maintenance of the municipalities and not always accomplish its social function. It happens for administrative incapacity, wide variability in local legislations as the collection criteria or absence of instruments, as the Plant of Generic Values and real estate register, which are basis for an efficient collection by the townships. This work aims to analyze the spatial distribution of the IPTU collection in the municipality of Goiânia between 2010 and 2014, to understand the process of urban space organization. The first chapter presents an discussion about space, showing how this category can contribute for the analysis which refer to the use and regulation of the urban land. The work also presents an overview of the municipal revenues in Brazil as well the collection and distribution differently of the IPTU in the Brazilian municipalities. The collection of IPTU, in Brazil, is presented heterogeneously by the mode of collection and consequently impacts on the revenues of the municipalities. One of the problems linked to the low collection is related to the outdating of the Plant of Generic Values and real estate register. The organization and the production of space involve essential agents to understand how Goiânia developed itself and, in this scope of discussion, the second chapter point the agents which interfered in the process of occupation in the capital. For the comprehension of the relation between land market and habitation process in the current municipal legislation, we analyze laws and municipal decrees based on the Master Plan of Goiânia. The history of the collection of IPTU in Goiânia, in the opening of the third chapter, shows this history may reflect the advances and regresses of the urban policy in the capital considering, as an example that the tax progressivity appears in the municipal legislation of 1964. We approached laws and decrees related to the IPTU of the capital for this investigation. The data for the analysis of the evolution of the collection of IPTU between 2010 and 2014 were available by the Agency of Finances of Goiânia (Sefin). We found that the IPTU collection could be optimized if the real estate plant of values were updated yearly based in a real estate register equivalent to the current reality of the cadastral unit. Also we found that the mode of collection of the tax in Goiânia little favors the tax justice in view of the differences between the fiscal zones, between the neighborhoods which compose them and between the cadastral units of the same neighborhood.Um dos caminhos para se compreender o processo de organização do espaço urbano é analisar os tributos imobiliários, como o Imposto Predial Territorial Urbano (IPTU). Isso porque esse imposto, além de servir para a manutenção da máquina urbana, cumpre funções extrafiscais que se referem à busca da equidade fiscal. Os atributos extrafiscais estão relacionados à função social da propriedade urbana, aos aspectos distributivos do imposto, à distribuição de renda etc. O IPTU, imposto de alta visibilidade, nem sempre tem sua arrecadação proporcional às necessidades de manutenção urbana dos municípios e nem sempre cumpre sua função social. Isso ocorre por incapacidade administrativa, pela ampla variabilidade nas legislações locais quanto aos critérios de arrecadação ou pela ausência de instrumentos, como planta genérica de valores e cadastro imobiliário, que são suporte para uma arrecadação eficiente por parte das prefeituras. Este trabalho analisa a distribuição espacial da arrecadação do IPTU em Goiânia entre 2010 e 2014 para compreender o processo de organização do espaço urbano. O primeiro capítulo apresenta uma discussão sobre o espaço, evidenciando como essa categoria pode contribuir para análises referentes ao uso e à regulação do solo urbano. Traz, ainda, um panorama das finanças municipais no Brasil bem como da arrecadação e da distribuição do IPTU nos municípios brasileiros. A arrecadação do IPTU, no Brasil, apresenta-se, de modo heterogêneo, na forma de cobrança e consequentemente impacta diferentemente nas receitas dos municípios. Um dos problemas ligados à baixa arrecadação está relacionado à desatualização da planta genérica de valores e do cadastro imobiliário. A organização e a produção do espaço envolvem agentes essenciais para se compreender como Goiânia foi se desenvolvendo e, nesse âmbito de discussão, o segundo capítulo aponta os agentes que interferiram no processo de ocupação na capital. Para a compreensão da relação entre o mercado de terras e o processo de habitação na legislação municipal atual, procede-se à análise documental de leis e decretos municipais com base no Plano Diretor de Goiânia. A história da arrecadação do IPTU em Goiânia, na abertura do terceiro capítulo, mostra que essa história pode refletir os avanços e retrocessos da política urbana na capital, considerando-se, por exemplo, que a progressividade fiscal já aparece na legislação municipal de 1964. Para a investigação, abordaram-se todas as leis e decretos relacionados ao IPTU da capital. Os dados para a análise da evolução da arrecadação do IPTU entre 2010 e 2014 foram disponibilizados pela Secretaria de Finanças de Goiânia (Sefin). Constatou-se que a arrecadação do IPTU poderia ser otimizada se a planta de valores imobiliários fosse atualizada anualmente com base em um cadastro imobiliário equivalente à realidade atual da unidade cadastral, e que a forma de cobrança do imposto em Goiânia pouco favorece a equidade fiscal tendo em vista a heterogeneidade entre as zonas fiscais, entre os bairros que as compõem e entre as unidades cadastrais de um mesmo bairro.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfporUniversidade Federal de GoiásPrograma de Pós-graduação em Geografia (IESA)UFGBrasilInstituto de Estudos Socioambientais - IESA (RG)http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessImposto predial territorial urbanoGoiâniaOrganização do espaço urbanoFunção extrafiscalMunicipal real estate taxGoiâniaOrganization of urban spaceExtra fiscal functionCIENCIAS HUMANAS::GEOGRAFIAAnálise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014)Analysis of the space distribution of the collection the municipal real estate in Goiânia-Go (2010-2014)info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis78882710595057041476006006006004536785967207850203-5994247336205749262075167498588264571reponame:Repositório Institucional da UFGinstname:Universidade Federal de Goiás (UFG)instacron:UFGLICENSElicense.txtlicense.txttext/plain; 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| spellingShingle | Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) Aragão , Ana Luísa Santana Imposto predial territorial urbano Goiânia Organização do espaço urbano Função extrafiscal Municipal real estate tax Goiânia Organization of urban space Extra fiscal function CIENCIAS HUMANAS::GEOGRAFIA |
| status_str | publishedVersion |
| title | Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) |
| title_full | Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) |
| title_fullStr | Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) |
| title_full_unstemmed | Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) |
| title_short | Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) |
| title_sort | Análise da distribuição espacial da arrecadação do imposto predial territorial urbano em Goiânia-GO (2010-2014) |
| topic | Imposto predial territorial urbano Goiânia Organização do espaço urbano Função extrafiscal Municipal real estate tax Goiânia Organization of urban space Extra fiscal function CIENCIAS HUMANAS::GEOGRAFIA |
| url | http://repositorio.bc.ufg.br/tede/handle/tede/6873 |