Avaliação do cálculo de valor venal de terrenos no município de Itaqui - RS

Abstract

This work aimed to study the variables that influence the assessment of the value venal land calculated by the municipal government of Itaqui - RS and the actual values, data were obtained from the declared guides ITBI. This study used the Direct Comparative Method Market Data, which can be developed by multiple linear regression, whose applicability was evaluated in the context of work. The work is justified by the need for a proper and fair assessment of urban land in order to get a tax revenue of the city consistent with the reality of it. Over the years new mathematical and statistical concepts have emerged for developing a scientifically sound and faster analysis to be employed in municipalities. In this context, the multiple linear regression model has become widely used, to have proved satisfactory and efficient, despite present difficulties deriving the complexity of the model and the number of variables involved, depending on the case. That model was used to assess the relationship between the explanatory variables, to explain the market value calculated by the city and the market values applied in the municipality. The results of the analysis showed a significant relationship between the explanatory variables (area, tested m² of value, topography and surface) on the independent variables for the prediction of values, although some direct correlations and other indirect. Since this is an initial study it was found that the collection of new data, updating the register, possible adjustments and model validation become necessary before it is assumed in the municipal context.