A Análise do processo de execução fiscal do IPTU na cidade de Sumé - PB.

Abstract

The “IPTU” is considered a imporant tax in the cities’s revenues, where de collection of it contributes for defraying the expenses of the public administration as the basic infrastructure and another social services. The not-payment of thsis tax causes injuries in all the population, difficulting the administration to give better conditions to the city. Accordingly, this work proposed to verify the deliquency of the taxes in the city of Sumé-PB, taking as point of research the years from 2007 to 2012 and identify the factors that difficultes the IPTU’s tax enforcement proceedings. The metodology applied was bibliographic and descriptive; at the bibliographical it was used books and papers published on internet, addressing authors of tax laws aiming to explain the standards of the National Tributary Code (CTN), completing with the field research through data collections provided by the city hall, it was possible to formulate tables and make a diagnosis of the situation of the implementation processo of the IPTU’s taxes. It was possible to verify the deficiency of the Taxes Sector with the Finances Department of the city, as regards of judicial execution of the arrearage of the deliquent taxpayers of IPTU, and with a interview made trough a questionnaire with the Taxes Department Chief of the Sumé City hall it becames the result that political factores interferes on the collection of the IPTU, as the city hall fails to perform the deliquent taxpayers. It is expected that the study could serve as a warning to the public administration of Sumé-PB.