A eficiência na gestão do imposto predial e territorial urbano (IPTU) do município de Santana do Livramento-RS

Abstract

The present study seeks to understand the efficiency in the management of levying the Tax and Urban Territorial (IPTU) of the municipality of Santana do Livramento in Rio Grande do Sul. The main objective of this research is to verify the laws of stimulus to the payment and exemption from IPTU, as much as, establish the procedures of the municipality of Santana do Livramento along the Secretary of Finance of the municipality for the launch and recovery of the IPTU, verifying its effectiveness in the collection of the current year. To meet the objectives of this study, it was necessary to make a theoretical incursion from doctrinal studies about the urban territorial tax highlighting their conceptual frameworks, as well as make a survey of data from the municipal revenue with the purpose of obtaining an overview of public management linked to this tribute. Although there is a huge range of studies that highlight the expenses incurred by the municipality of Santana do Livramento in its various activities, and a small amount toward the recipe, this study intends to encourage forms of improvements in the collection of this tribute. After collect data with servers of the farm secretary in Santana do Livramento and analyze the bibliographic research used in the theoretical framework, we can say that the lack of up-to-date register and the lack of action by the municipality to make collecting the citizen, complicates the management of the IPTU municipality, resulting in a lack of efficiency in the collection of the tribute.