Impactos na arrecadação do Imposto Territorial Rural (ITR) a partir de convênio da União com municípios de Mato Grosso

Abstract

The study focuses on analyzing the impacts of the decentralization of inspection and collection of the Rural Land Property Tax (ITR) through the Union Agreement with the municipalities, before and after the municipalities in Mato Grosso enter the option for the ITR agreement. In which, quantitative analysis of revenue variations were carried out, by collecting ITR collection information from 2017 to 2021 from the municipalities of Mato Grosso, obtained from the Federal Revenue database. The proposal to decentralize the ITR, added to the composition of its revenue with the municipalities, resulted in a better relationship between the tax authorities and the taxpayer, evidenced by better results in the collection of the ITR from the partner municipalities, which guaranteed stability and linear growth in collection of the tax, on the other hand, non-affiliated municipalities had abrupt variations in revenue, decreasing and increasing considerably throughout the period analyzed. The proposed decentralization of the ITR, added to the composition of its revenue with the municipalities, proved to improve the relationship between the tax authorities and the taxpayer, highlighted by an evolution and stability in the collection of the ITR, which contributed to identifying the evolution of collection of the ITR based on the Union's agreement with the municipalities.