A importância da arrecadação do IPTU como instrumento fiscal de enfrentamento à Covid-19: o município de Caicó-RN no cenário da pandemia

Abstract

The phenomenon of society is something inherent to life in society. It is through revenues that the state withdraws part of the wealth of taxpayers at the time a good or in performance that determines activity. The collection of taxes is necessary to achieve the goals of the state. The act of necessity has the financial or developmental purpose, promoting the good of all, eradicating poverty and marginalization and reducing national inequalities of our federal constitution, under the Federal Constitution. The present work is inserted in the field of Fiscal Law and aims to highlight the importance of collecting the Urban Land and Property Tax (IPTU) as a fiscal instrument to deal with Covid-19 and the impacts caused by the pandemic on public coffers. This work, based on exploratory research and through review and documents, was carried out in an experimental way. The central problem of the work is based on the possible causes that led several municipalities to lose revenue in recent years. Having said this, a detailed study of the IPTU was prepared, starting with its location in the Magna Carta and going through the Spanish tax legislation. As two exclusive parts of the work were exclusive of the first study of the constitutional discipline and the general ones of the IPTU, the special step for the evaluation of the economic costs by Covid-19 in the areas of public finances of the municipalities and in the last part of the work A brief analysis of the collection of IPTU in the municipality of Caicó/RN between the years 2019 and 2021 was made, so that it is possible to say, in the end, if the collection of IPTU represents an effective fiscal instrument in the face of the pandemic in this period.