Atualização cadastral por georreferenciamento e os reflexos na arrecadação das receitas próprias do município de Santa Maria/RS

Abstract

Municipalities must promote the updating of real estate records periodically, for the correct collection and collection of taxes, which are characterized as Own Revenues, aiming at the common good of citizens. With the realization of real estate reregistration, the municipality of Santa Maria/RS found a way to increase tax collection and tax collection in a fairer way. In this sense, it was perceived the need to carry out a cadastral update, with the outsourced company Geomais Geotecnologia Ltda., headquartered in the state of Santa Catarina, since the data were outdated in relation to the irregular areas and there was a lack of qualified personnel, given the existing demands. The analyzed period comprises the years 2016 to 2020. The research is classified as to the way of approaching the problem as quantitative, as to the objectives as descriptive and as to the technical procedures as documentary. The main variables used were the registration numbers, the Fiscal Unit of the Municipality and the financial data disclosed in the financial statements. Own revenues showed significant growth during the period from 2016 to 2020, with an expansion in the total collection of own revenues: IPTU by 27.42% and ITBI by 26.44%, although they were positively impacted due to the recent update cadastral. During the period, there was a steady growth in the number of new real estate savings which amounted to 64.35%. Therefore, the study pointed out that the main reflections of the collection of own revenues were the increase in registered properties, in terms of UFM; in relation to companies, defaults due to the low contributory capacity of the population reduce tax obligations; and, the lack of review of the generic plan of values, given its current delay, the municipality must continuously promote the update of the Generic Plan of Values. It is expected that the results presented will contribute to researchers interested in the topic.