Análise dos critérios adotados pelo município de Santa Maria - RS para isenção do Imposto Predial e Territorial Urbano - IPTU

Abstract

The Brazilian municipalities over the years have grown to several services that belonged to the Union and the States, without having received these resources accordingly. Increasingly, municipalities should seek to raise their own revenue to offer the public the benefits that it craves, and which have been delegated. The problem in question occurs regarding the criteria for granting exemption from property tax and urban land in the municipality of Santa Maria - RS and overall purpose of the analysis criteria adopted by the municipality to grant an exemption from Property Tax and Urban Land - property tax and comply with the law. Data collection was made through observation of the law concerning this matter and interview with the Superintendent in charge of Revenue and the Department of Finance of the City of Santa Maria. Therefore the results obtained after the study was the analysis of exemptions you can see the fragility of the current tax policy, because benefits are granted in a timely manner, or this or that exempt property, without taking into account the other operating in the same segment and the criteria to be analyzed by inspection to be issued covering only those taxpayers requesting exemption via the general protocol.