Determinantes da arrecadação do Imposto Predial e Territorial Urbano nos municípios brasileiros

Determinants of Urban Property and Territorial Tax Collection in Brazilian Municipalities

Abstract

Public finance literature shows that the Urban Property and Territorial Tax (IPTU) is a tax that is levied on ownership, possession or useful control of urban real estate. Thus, it is a municipal tax, the amount collected varies considerably between municipalities. The objective of this study is to identify the factors that influence the recording of this tax, with emphasis on the influence of tourism on the volume of revenue per capita, in logarithm. To this end, the methodological procedure adopted is the elaboration of descriptive statistics and the estimation of econometric models, Ordinary Least Squares and dynamic panel models. The results found indicate that the number of workers in the tourism sector and the presence of coastline result in greater revenue per capita. In this way, the presence of a dynamic tourism sector results in a greater tax base