A depreciação e sua repercussão econômica na base de cálculo do IPTU

• Ano de defesa: 2020
• Autor(a) principal: Freire, Mauro Porto
• Orientador(a): Irffi, Guilherme Diniz
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Depreciação; Planta Genérica de Valores; Perda da Base de Cálculo do IPTU
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/53408

This study aims to measure the economic impact of depreciation on the IPTU calculation base in the city of Fortaleza-CE. It seeks to detect the impact of depreciation on revenue waiver, causing revenue losses. The concept of depreciation and its calculation methods are discussed, especially in the IPTU of the Municipality of Fortaleza. It explains how the IPTU calculation base is updated with the IPCA-E index and the Generic Values Plant (PGVI). The outdation in synergy with the constant loss due to depreciation, promotes the entry of taxpayers in the exemption range, as well as the migration of high-value properties to lower rates. In this context, we use all the values posted on the properties of the Municipality of Fortaleza from 2015 to 2019, a period in which there was no change in the calculation criteria or exemptions. The problem with depreciation eroding an outdated calculation base is the negative leverage of taxation. A loss of around 59.71% of the collection was contacted for the lower rates. The depreciation of real estate values due to the non-realization of PGVI is around 388%, generated by the non-implementation of the IPTU's Generic Values Plant. The current cadastral base urgently needs to be redone, in order to make taxation more reliable and fair, due to the gradual loss of tax collection. Depreciation must be rethought, since today it is based only on the date of construction, so it can be improved to meet tax justice.