RECOLHIMENTO E TRIBUTAÇÃO: ANÁLISE DA ARRECADAÇÃO DO IPTU NO MUNICÍPIO DE QUIXADÁ ENTRE 2011 A 2015

O IPTU tem destaque na receita tributária dos municípios de grande e médio porte, contudo não é fácil o poder público municipal ter o controle no recolhimento, devido à necessidade de organização, falta do controle no cadastramento dos imóveis e a constante atualização do valor venal. O presente trabalho possui o objetivo geral de descrever o recolhimento do Imposto Predial e Territorial Urbano no município de Quixadá entre 2011 a 2015. Metodologicamente, a pesquisa se desenvolveu pelo método indutivo, análise qualitativa e quantitativa de dados, quanto aos objetivos específicos à pesquisa se caracteriza como descritiva. O delineamento utilizado para a coleta de dados é caraterizado como bibliográfica e documental. Ao decorrer deste trabalho teve-se como resultado que: no período de cinco anos ocorreu um crescimento em média de 28,27% a.a., no recolhimento do IPTU. O aumento do recolhimento atribui-se ao esforço por parte da Gestão Pública em mecanismos mais eficientes para o cumprimento da meta arrecadatória e pela implementação da planta genérica. Conclui-se que apesar de ter um crescimento entre os exercícios analisados, existe uma defasagem no cadastramento de imóveis, o que gera uma redução de recolhimento do recolhimento do imposto. COLLECTION AND TAXATION: ANALYSIS OF THE COLLECTION OF PROPERTY TAX IN THE MUNICIPALITY OF QUIXADÁ FROM 2011 TO 2015 ABSTRACT Property tax has featured in the tax revenue of large and medium-sized cities, yet it is not easy the municipal government to have control in the payment due to the need of organization, lack of control in the registration of real estate and the constant updating of market value. The present work has the general objective of describing the collection of the Urban Land and Territorial Tax in the municipality of Quixadá between 2011 and 2015. Methodologically, the research was developed by the inductive method, qualitative and quantitative data analysis, regarding the specific objectives of the research characterized as descriptive. The design used for the collection of data is characterized as bibliographical and documentary. In the course of this work, the result was that: in the period of five years there was an average growth of 28.27% per year in the collection of the IPTU. The increase in collection is attributed to the efforts of the Public Management in more efficient mechanisms for meeting the collection target and the implementation of the generic plant. It is concluded that despite having an increase between the years analyzed, there is a delay in the registration of real estate, which generates a reduction of tax collection.

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Effects of Urban Fabric Changes on Real Estate Property Tax Revenue

Transportation Research Record Journal of the Transportation Research Board ◽

10.3141/2453-18 ◽

2014 ◽

Vol 2453 (1) ◽

pp. 145-152 ◽

Cited By ~ 1

Author(s):

Bryan P. Blanc ◽

Michael Gangi ◽

Carol Atkinson-Palombo ◽

Christopher McCahill ◽

Norman W. Garrick

Keyword(s):

Real Estate ◽

Property Tax ◽

Tax Revenue ◽

Urban Fabric ◽

Estate Property

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Use of the Agency Theory to Analyze the Commissioning System of Commune Real Estate Management

Real Estate Management and Valuation ◽

10.2478/remav-2013-0025 ◽

2013 ◽

Vol 21 (3) ◽

pp. 43-50 ◽

Cited By ~ 1

Author(s):

Bartłomiej Marona

Keyword(s):

Corporate Governance ◽

Real Estate ◽

Agency Theory ◽

Public Management ◽

Theoretical Concept ◽

Real Property ◽

The Public ◽

Estate Management ◽

Real Estate Management

Abstract Municipal real property, including commune real estate usually managed through a model of a direct or indirect commissioning system, is becoming increasingly popular, especially in the context of the public management paradigm. The aim of the article is to present the essence of the commissioning system of commune real estate management and indicate the supervisory consequences which rest on the commune as a result of choosing this system. In order to fulfill the assumed research objectives, the article analyzes the commissioning system of commune real estate management in Poland with the use of the agency theory, a dominant theoretical concept of corporate governance.

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An Assessment of Property Tax Administration in Edo State, Nigeria

Indonesian Journal of Geography ◽

10.22146/ijg.18843 ◽

2019 ◽

Vol 51 (1) ◽

pp. 69 ◽

Cited By ~ 1

Author(s):

Toju Francis Balogun

Keyword(s):

Land Use ◽

Real Estate ◽

Property Tax ◽

Tax Revenue ◽

Tax Administration ◽

Computer Assisted ◽

Tax Base ◽

Valuation Method ◽

Mode Of Operation ◽

Edo State

ABSTRACTThe mode of administration of property tax determines its buoyancy. The study utilizes key informant method to examine the mode of operation of Edo State Land Use Charge. The study observes that property tax revenue mobilization in Benin Metropolis is ineffective due to unsystematic tax administration procedure employed by Land Use Charge Department. The study shows that inadequate personnel, public contempt, limited coverage of the tax base and shrouded valuation method are major problems of the Land Use Charge in Benin metropolis. It also reveals that the current property tax administration will not appreciably enhance the internally generated revenue except the mode of operation is reformed. To overcome these challenges it is recommended among others that the implementation of modern and transparent assessment methods for real estate utilizing remote sensing and GIS integrated with computer-assisted mass appraisal (CAMA) be incorporated through a public-involved debate on property tax reform. Modus administrasi pajak properti menentukan daya apung. Penelitian ini menggunakan metode informan kunci untuk memeriksa modus operasi dari Edo Negara Penggunaan Tanah Charge. Penelitian ini mengamati bahwa pajak properti mobilisasi pendapatan di Benin Metropolis tidak efektif karena prosedur administrasi perpajakan sistematis dipekerjakan oleh Penggunaan Tanah Mengisi Department. Studi ini menunjukkan bahwa personil yang tidak memadai, penghinaan publik, cakupan terbatas basis pajak dan metode penilaian diselimuti masalah utama dari Penggunaan Tanah Mengisi di Benin metropolis. Ia juga mengungkapkan bahwa administrasi pajak properti saat ini tidak akan lumayan meningkatkan pendapatan yang dihasilkan secara internal kecuali modus operasi direformasi. Untuk mengatasi tantangan ini dianjurkan antara lain bahwa pelaksanaan metode penilaian modern dan transparan untuk real estate memanfaatkan penginderaan jauh dan GIS terintegrasi dengan komputer-dibantu penilaian massa (CAMA) dimasukkan melalui debat publik-terlibat pada reformasi pajak properti.

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MECHANISMS FOR IMPLEMENTING A DIGITAL PLATFORM IN MUNICIPAL PROPERTY MANAGEMENT

Вестник Тверского государственного университета. Серия: Экономика и управление ◽

10.26456/2219-1453/2021.3.210-217 ◽

2021 ◽

pp. 210-217

Author(s):

Евгений Викторович Рожков

Keyword(s):

Public Management ◽

Municipal Government ◽

Property Management ◽

Local Authorities ◽

Digital Platforms ◽

Economic Relations ◽

The Public ◽

Advantages And Disadvantages ◽

Annual Budget ◽

Management Processes

В статье рассматриваются механизмы внедрения цифровых платформ при управлении муниципальной собственностью, возникающие при этом преимущества и недостатки. Цель статьи заключается в выявлении характерных механизмов внедрения цифровых платформ в работу муниципальной власти по управлению городской собственностью. Научная новизна состоит в определении образующихся экономических отношений при оцифровке имущества и оценке важности анализа информации по цифровому изменению при публичном управлении муниципальной собственностью. Сделан вывод о необходимости увеличения темпов внедрения механизмов цифровизации процессов управления муниципальной собственностью. Практическая значимость состоит в возможности использования полученных результатов местными органами власти при формировании годового бюджета в условиях необходимости выделения денежных средств на внедрение цифровых платформ. The article describes the mechanisms for implementing digital platforms when managing municipal property, the advantages and disadvantages. The purpose of the article is to identify characteristic mechanisms for introducing digital platforms into the work of the municipal government in managing urban property. The novelty of the article consists in determining the resulting economic relations in the digitization of property and the importance of analyzing information on digital change in the public management of municipal property. Analyzing their course, the author concludes that it is necessary to increase the pace of implementation of mechanisms for digitalization of property management processes. The data given in the article can be used by local authorities in the formation of the annual budget in the conditions of the need to allocate funds for the implementation of digital platforms.

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O CONTROLE EXTERNO EXERCIDO PELO MINISTÉRIO PÚBLICO NOS ATOS DA ADMINISTRAÇÃO PÚBLICA: UMA ANÁLISE DOS CARGOS EM COMISSÃO E FUNÇÕES DE CONFIANÇA

REVISTA FUNEC CIENTÍFICA - MULTIDISCIPLINAR - ISSN 2318-5287 ◽

10.24980/rfcm.v9i11.3555 ◽

2020 ◽

Vol 9 (11) ◽

pp. 1-8

Author(s):

Bruna Loybia Alves BAZZANINI ◽

Ademir Gasques SANCHES

Keyword(s):

Public Administration ◽

Public Management ◽

Service Management ◽

Fiduciary Duty ◽

Inductive Method ◽

External Control ◽

Executive Power ◽

Collective Interest ◽

The Public ◽

Functional Autonomy

O presente artigo objetiva analisar os efeitos desinentes às irregularidades nos provimentos dos cargos de livre nomeação, isto é, cargos em comissão e funções de confiança, bem como o papel do Ministério Público como agente fiscalizador da Administração Pública, mormente, em relação à regularização destas ocupações. Tais cargos em fidúcia representam uma excepcionalidade no quadro do funcionalismo estatal brasileiro ao dispensarem prévia aprovação em concurso público: trata-se, logo, de ocupações desprovidas de estabilidade, sustentadas pela confiança depositada pelo agente público. No entanto, a miríade de provimentos irregulares e os ruidosos desvios de finalidade nas repartições públicas do país têm comprometido a qualidade dos serviços públicos, bem como a gestão pública, mormente em relação ao Poder Executivo. O presente estudo desenvolveu-se mediante pesquisa bibliográfica e revisão de literatura embasadas em fontes de pesquisa tais quais jurisprudências, doutrinas, artigos científicos, notícias, leis e textos em geral, correspondendo, assim, a pesquisa documental com método indutivo. Concluiu-se, destarte, que o controle externo exercido pelo órgão ministerial configura fator essencial à fiscalização, correção e conscientização quanto aos vícios culturais e políticos inseridos nos provimentos dos cargos em fidúcia – máxime em razão de sua autonomia funcional e comprometimento com a defesa dos interesses coletivos –, desse modo, restabelecendo a qualidade almejada pela população em relação aos serviços públicos e reafirmando os princípios constitucionais basilares da Administração Pública. PUBLIC PROSECUTION CONTROL OVER CIVIL SERVICE MANAGEMENT: A REVIEW OF COMMISSION POSTS AND POSITIONS OF TRUST ABSTRACT The present paper aims to review the effects resulting from irregularities in the provision of free nomination posts, that is to say, commission posts and positions of trust, as well as the Public Ministry role as a supervisory agent for Public Administration, mostly regarding the regulation of those posts. Such fiduciary duty posts represent an exception for the Brazilian State Functionalism scenario when dismissing previous approval in public tendering: it is, therefore, an unstable position, maintained on behalf of the trust in the federal agent. However, a myriad of irregular provisions and misuse at government offices around the country has affected the quality of public services, as well as public management, mostly regarding Executive Power. The present study carried out a bibliographic and literature review based on research sources such as jurisprudence, doctrines, academic papers, news, laws, and texts in general, thereby corresponding to a documental research with the inductive method. Therefore, it was concluded that the ministerial body external control constitutes an essential factor for supervision, correction, and awareness concerning cultural and political behavior embedded with the provision of public posts in fiduciary duty- absolute in functional autonomy and commitment with defending collective interest. Hence, reestablishing the population’s desired quality regarding public service and reaffirming the Public Administration basic constitutional principles. Keywords: Public Administration. Free Nomination Posts. Public Ministry. External Control. Public Management.

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Determinants of Property Tax Revenue : Lessons from Empirical Analysis

10.1596/1813-9450-9399 ◽

2020 ◽

Author(s):

Rajul Awasthi ◽

Tuan Minh Le ◽

Chenli You

Keyword(s):

Empirical Analysis ◽

Property Tax ◽

Tax Revenue

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A study on the public Management in Urban renewal Project - Focused on the Innovation of Urban Architecture in Seoul -

Korean Public Land Law Association ◽

10.30933/kpllr.2019.88.21 ◽

2019 ◽

Vol 88 ◽

pp. 21-38

Author(s):

Byung Ho Bae

Keyword(s):

Urban Renewal ◽

Public Management ◽

Urban Architecture ◽

The Public ◽

Renewal Project ◽

Urban Renewal Project

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SUBJECTS AND OBJECTS OF PUBLIC MARKETING

UKRAINIAN ASSEMBLY OF DOCTORS OF SCIENCES IN PUBLIC ADMINISTRATION ◽

10.31618/vadnd.v1i12.67 ◽

2018 ◽

Vol 1 (12) ◽

pp. 260-270

Author(s):

Yevgeny Victorovich Romat ◽

Yury Volodimirovich Havrilechko

Keyword(s):

Public Administration ◽

Municipal Government ◽

Executive Power ◽

Marketing Concept ◽

Public Authorities ◽

Public Marketing ◽

The Public ◽

State Management ◽

Management Concepts ◽

The Subject

The article is devoted to research of theoretical problems of the concepts of the subject and object of public marketing. The definitions of these concepts are considered in the article, the evolution of their development is studied. The article provides an analysis of the main approaches to the notion of subjects and objects of public marketing, their relationship and role in the processes of public marketing. The authors proposes concrete approaches to their systematization. These approaches allow us to identify specific types of public marketing and their main characteristics. Relying on the analysis of the concept of “subject of public (state) management”, it is concluded that as bodies of state marketing, most often act as executive bodies of state power. In this case, the following levels of marketing subjects in the system of public administration are allocated: the highest level of executive power; Branch central bodies of executive power; Local government bodies; Separate government agencies. It is noted that the diversity of subjects of public marketing is explained, first of all, by the dependence on the tasks of the state and municipal government, the possibilities of introducing the marketing concept of these subjects and certain characteristics of the said objects of state marketing. It is noted that the concept of “subject of public marketing” is not always the identical notion of “subject of public administration”. First, not all public authorities are subjects of state marketing. In some cases, this is not appropriate, for example, in the activities of the Ministry of Defense of Ukraine or the Ministry of Internal Affairs of Ukraine. Secondly, state marketing is just one of many alternative management concepts, which is not always the most effective in the public administration system.

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