Os efeitos jurídicos/políticos da alteração da planta genérica do IPTU no município de Santa Rita

Abstract

The real estate tax is the most traditional financier of the activities of local governments in several countries around the world. The tax can encourage the use of urban land as desired by society through the Master Plan, extract for the community the individual real estate valuation, be used in the administration of other taxes, among other attributes. In the recent scenario, the current economic growth in Brazil also reveals the importance of real estate taxation, since in this process there is always an increase in the price of land, which, being unable to be produced, responds entirely to the increase in demand by raising its price. The constant updating of the IPTU Generic Plant faces political resistance which leaves the collection without tools to achieve good results. Being charged effectively, it will bring great benefits to the public coffers of the Municipality of Santa Rita. It is a descriptive and exploratory research, in databases and journals. It was possible to observe The Generic Values Plan is a substantial instrument for municipal public management, considering that it derives information that helps as a basis for the taxation of real estate, in addition to being a considerable planning tool that contributes to making of decisions.