DESENVOLVIMENTO REGIONAL E O IMPOSTO PREDIAL E TERRITORIAL URBANO (IPTU) COMO FONTE DE ARRECADAÇÃO MUNICIPAL: O CASO DO MUNICÍPIO DE SÃO SEBASTIÃO/SP

Abstract

The objective of this article is to analyze the dynamics of IPTU collection as a possible source of funding for investments in urban infrastructure in the municipality of São Sebastião/SP. To achieve this objective, a quantitative research was conducted, based on examining data regarding the assessment and collection of IPTU from the Municipal Government of São Sebastião/SP. The information obtained for the study was through secondary sources and physical documentation provided by the municipality. The data collected and examined were the assessments of Property Tax and Urban Land Tax carried out during the period from 2019 to 2023, and the revenues collected from IPTU during the period from 2013 to 2023. The results show that, despite the values of the assessment and collection revenues of IPTU being unequal in all years, the revenues collected in the last eleven years have been increasing progressively, which enables economic and financial planning for medium and long-term investments. It is concluded, from this study, the imperative need for public policies based on social, economic, and territorial inclusion, with the aim of mitigating the consequences of the segregating model present in various areas of the municipality, which results in the concentration of lower social classes in areas lacking adequate infrastructure and with a scarcity of public facilities.