Simulação do impacto econômico da atualização da planta genérica de valores de Barra do Garças - MT na arrecadação municipal

Abstract

The Generic Values Plant is a tool of great importance for the urban planning of a municipality, since it provides the information necessary for the elaboration of the real estate cadastre, serving as a basis for the taxation of real estate and support for the monitoring of the growth of the city. However, most small and medium-sized municipalities they usually have little information about the real estate market, promoting the use of an outdated Generic Values Plant, such as the municipality of Barra do Garças / MT. Thus, aiming at the efficiency of the municipal t collect processes, the public administration of the municipality developed a bill that contemplates the updating of the Generic Values Plant. The objective of this study is to compare the outdated model with the updated model of the Generic Values Plant, in order to establish the economic impact of this update on the total IPTU collect. For this, the steps of the update process were analyzed and, therefore, the cadastral inscriptions were evaluated using the two models, in order to estimate the collection potential of both. For that, hypothetical scenarios have been developed that simulate the behavior of the population by pay the IPTU. The results determined a gain of up to 82% of potential collection with the new PGV, since the impact on the total collection of the IPTU can vary from R $ 1.755.464.14, in the worst cases, to a total of R $ 8.122.907.35 for the best scenario. Finally, after correcting the amounts collected between the years 2010 and 2017, it was verified that the municipality of Barra do Garças stopped collect R $ 3.148.527.67 in the same period, as a result of the out of date of the Generic Values Plant.