O tributo da cidade: o IPTU como instrumento de recuperação de mais-valias fundiárias em Parnamirim-RN

Abstract

Brazilian urban policy establishes the IPTU (Urban Land and Territorial Tax) as a tax that, not only has collection potential but can also be understood as an instrument of intervention in the urban and territorial management processes available to municipalities. However, based on the analysis of the literature about the experiences of Brazilian cities, it is noticed that municipalities constantly complain about the absence of their own resources and depend on government transfers in order to execute their projects. On the other hand, most of the municipal administrators do not usually implement and manage adequately the instruments of recovery of urban surplus value, failing to improve the incomes that, besides being necessary, should, by right, return to the city. In this context, it is noticed that Parnamirim-RN (BRA) underuse the legally determined potentiality of IPTU, and there are difficulties in making it effective through municipal management. From that perspective a question arises: has IPTU been implemented effectively by Municipal Management of Parnamirim, in order to guarantee the public recovery of the benefits that comes from the implementation of urban infrastructure in the municipality? Thus, the general objective of the research is to understand to what extent the municipal management of Parnamirim is able to recapture the land assets generated by the provision of urban infrastructure through the collection of IPTU. As for the specific objectives, it is intended to deepen the discussion about the potential of the IPTU to recover capital gains; to investigate the characteristics, evolution and management of the IPTU in Parnamirim between 2009 and 2017; to know the offer of urban infrastructure of the municipality of Parnamirim; to verify the real estate valuation in the districts of Parnamirim between the years of 2013 and 2017, comparing the real estate valuation with the collection of the IPTU in the districts analyzed in 2017. For that, a bibliographic study was done contemplating the pertinent concepts and the related literature and a documentary analysis on the legislation of the municipality; In addition to that, a field survey was conducted to collect data on the municipal collection of IPTU in 2017 and on the valuation of real estate in the last 5 (five) years, followed by a survey on infrastructure works between 2008 and 2017. Finally, interviews with municipal managers were conducted, as well as the follow-up of a public hearing about IPTU, aiming to understand how the local actors understand the role of IPTU for local urban dynamics as an instrument of urban policy.