Análise representativa da arrecadação do imposto predial e territorial urbano (iptu) sobre as receitas totais das cidades do vale do mamanguape no período de 2016-2020

Abstract

Municipalities have administrative responsibilities arising from their competence constitutional and that need revenues to be executed, one of them is the Real Estate and Urban Territorial – IPTU, which integrates taxes on property and is collected by municipalities and the federal district. The local administration has administrative competence and tax, thus being able to act diligently so that it is well managed. Of that In this way, this work sought to analyze the volume of IPTU collected in comparison with the other tax revenues from the cities of the Mamanguape Valley in the years 2016-2020. They were confronting the total revenues with the IPTU revenues, it was also used as a benchmark for this analysis of the Municipal Development Index and Fiscal Management Index, developed by Federation of Industries of the State of Rio de Janeiro – FIRJAN for municipalities in Brazil, in order to understand the management and development of the municipalities that make up the Vale do Mamanguape, from 2016 to 2020. Data were collected from SAGRES/TCE, by through the official documents of the IPTU collection of these cities and thus it was possible verify that IPTU collection grew in the same proportion as other taxes municipalities of each of the cities that make up the Mamanguape Valley. The methodology of this study had an empirical theoretical construction, with the use of the deductive method, as well as research in articles on the subject, and consultations on official sites for data collection. Finally, the research identified how much the data referring to the collection of IPTU are related to the socioeconomic conditions of the municipalities and that at this moment, the period evaluated in the In the last 5 years, cities have been experiencing good socioeconomic growth.