THE IMPACT ON IPTU COLLECTION IN THE MUNICIPALITY OF RESTINGA SECA-RS AFTER THE MUNICIPAL TAX CODE UPDATE

Abstract

Federation entities survive on public resources, as well as on the collection of their own revenue, that is, taxes. Tributes are divided into taxes, fees and contributions. In this perspective, these municipal taxes competence stand out: tax on property and urban land (IPTU), tax on the transmission of real estate (ITBI) and tax on services of any nature (ISS), both provided in federal legislation and in municipal tax codes. The Restinga Seca-RS tax code underwent legislation amendment in 2018, in view of the data lag, since the previous code was from 1990. Among the changes that directly impact the IPTU calculation, there are forecast of the values and the modification of rates. This study identified the impact on IPTU collection in Restinga Seca after updating the tax code. In this sense, data on the values launched and collected from the IPTU from 2016 to 2021 were collected through reports issued by the treasury sector of the Municipal Finance Secretariat. This research is classified as explanatory and, regarding the nature of the data, it is quantitative. Based on the data obtained, there was a significant increase in the amounts launched and collected from the tax, mainly in the year that followed the update of the municipal tax code, an increase of approximately 54.09% and 52.59% respectively. As a result, it was noticed that the data were very outdated. In this context, it is essential that the legislation of the municipalities is updated, as this directly impacts the institution and consequently the collection of taxes, as well as the responsibility of managers.