Análise da arrecadação do IPTU no município de Cuiabá – MT no período de 2018 a 2020

Abstract

Given the need for public administration to optimize municipal revenue and ensure greater efficiency in municipal tax collection, this study seeks to analyze the collection of Urban Land Tax (IPTU) in the municipality of Cuiabá - MT in the period 2018 to 2020. The objective of this work is to analyze the behavior of tax collection regarding the IPTU in the municipality of Cuiabá-MT, in the period from 2018 to 2020. For this, a descriptive exploratory study of quantitative nature was carried out. The data were collected from the Transparency Site Portal of the Cuiabá-MT City Hall. To answer the objectives proposed in the research, only the data referring to the IPTU were considered. These data were treated and analyzed to arrive at the results of the study. As a result of the study it was observed that there is a significant portion of defaulters, due to the frustration in the collection of IPTU revenue resulting from the Covid-19 pandemic. The data showed that there was no growth in property tax revenues during the analyzed period. This factor causes maladjustment in public finances and hinders the implementation of policies as well as the effectiveness of collective activities. It is not the objective of this research to study the reasons that cause the fiscal refusal regarding the IPTU.