Navegando por Palavra-chave "Timóteo (MG)"

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    Exercício da competência tributária atinente ao IPTU e seus efeitos: um estudo de caso do município de Timóteo, Minas Gerais
    (Fundação João Pinheiro, 2016-03-23) Neves, Vinícius Pimentel; Pinto, Luciana Moraes Raso Sardinha; http://lattes.cnpq.br/4519213255441318; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Haikal, Daniela Mello Coelho; http://lattes.cnpq.br/0209141475152418
    To understand Timóteo County’s choices in the exercise of fiscal jurisdiction towards the impose of IPTU and what would be the effects caused by these choices, which should seek the origins and the designs of Federalism in Brazil, and the legal possibilities of the IPTU design and, specifically, the revenue and expense of the County along the years. Using bibliographical and documental researches and semistructured interview, achieving a result which implies that Timóteo County well characterizes the Brazilian Federalism crisis, considering it unable to sustain minimal expenses using its own tax revenue. Because this detects, along the years, a reduction of own revenue’s participation in the total revenue, and an increase of expenses with health, education and staff in the total expenses. In this sense, besides reducing the investment possibilities, it detects a high degree of dependence on transfers from other federative levels, which, with local particularities, discourages the Public Administration to improve its own revenue. In particularly regarded to IPTU, inferred, from comparison with another county, that the use of progressive aliquot, despite its increase to the fiscal justice, there is no impact in its revenue. Still, in comparison with a county in the same regional context and with same features, realize as an alternative to increasing the own revenue participation in the total revenue, there for having a greater diversity in the types of revenue and effective collection of tax debits.