Impactos do IPTU na autonomia financeira de pequenos municípios piauienses

Abstract

Brazilian municipalities build their own revenue base from municipal taxes and other contributions established by the municipalities themselves. In order to identify the impacts of property tax (IPTU) collection in small municipalities in the state of Piauí, this study seeks to describe and analyze how the tax influences the tax revenue of cities, directly impacting their financial autonomy. Therefore, the methodology is based on the use of budgetary revenue indicators, which allows for the evaluation of the level of economic development of the municipalities, based on parameters such as financial autonomy and dependence on intergovernmental resources, in addition to indicators related to the IPTU itself, regarding its per capita collection and participation in municipal revenue. Thus, as verified by the indicators presented in the research, property tax revenue is relatively low, resulting in a strong dependence on state and federal transfers. However, despite not being able to fully cover municipal expenses, the tax represents an important instrument for raising own resources, strengthening, albeit in a reduced way, the municipality's financial capacity.