DETERMINANTS OF THE DEFAULT OF THE IPTU IN THE MUNICIPALITY OF SANTA MARIA/RS: DETERMINANTS OF THE DEFAULT OF THE IPTU IN THE MUNICIPALITY OF SANTA MARIA/RS
The demand for municipal public services grows, and it is essential that tax collection and inspection activities are developed in order to combat defaults, tax evasion and the occurrence of administrative or judicial collection processes. This study aimed to identify the determinants of IPTU defaul...
| Autores: | , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Brasil |
| Recursos: | Universidade Regional do Noroeste do Estado do Rio Grande do Sul (UNIJUI) |
| Repositorio: | Desenvolvimento em Questão |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.revistas.unijui.edu.br:article/10665 |
| Acesso em linha: | https://www.revistas.unijui.edu.br/index.php/desenvolvimentoemquestao/article/view/10665 |
| Access Level: | acceso abierto |
| Palavra-chave: | Municipality. Revenue. IPTU. Default. Causes. Município Receita IPTU Inadimplência Causas |
| Resumo: | The demand for municipal public services grows, and it is essential that tax collection and inspection activities are developed in order to combat defaults, tax evasion and the occurrence of administrative or judicial collection processes. This study aimed to identify the determinants of IPTU default in the Municipality of Santa Maria (RS). Then, a descriptive research, with quantitative approach and multivariate statistical techniques was used. The logistic regression evidenced that the default rate is influenced by the rate, by the existence of an irregular area, by the increase in the taxable value of the property, manifesting itself favorably in the individuals, relating to the values and location of the properties, as well as the positions of the taxpayers. From a municipal perspective, it is worth noting that the identification of the determinants of default will allow the tax authorities to develop tools to reduce them. In relation to society, the fight against delinquency causes tax obligations for taxpayers to be reduced, preventing the increase of taxes. |
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