Uma análise da arrecadação do IPTU em um pequeno município brasileiro: o caso de Pombal - PB.

Abstract

This study analyzes the collections of the city public incomes, specially the tax on Urban Land Property - IPTU, trying to identify the reasons that determine such income. This reflection is motivated by the comprehension that the public sector, to achieve its objective, that is, the common good, needs ways to measure it, that comes mainly from the incomes that are collected. Centralized in small cities and in the country, this study focalizes the conduction of the collection of the IPTU that happened in the city of Pombal - PB, between 2003 and 2007. It was established as the main objective of this study to identify the conduction of the IPTU collection in the city of Pombal - PB from the number of land properties in the city. It was realized a bibliographic, exploratory, descriptive research and, through a multiple and simple linear regression analysis, it was possible to observe that the IPTU collection in Pombal - PB doesn’t depend on the number of land properties in the city, once the statistic relation between them is considered weak, because the variation that happened in the latter explains less than 1 % of the one that happened in the former.