Impostos sobre o patrimônio imobiliário urbano: aprimorando as informações e a sistemática de recolhimento
- Autores
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Martim Oscar Smolka
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- Palavras-chave:
- Imposto territorial, Imposto sobre o patrimônio
- Resumo
- One of the distinguished features of our cities, is that they are as arena's for the piivatisation of benefits engendered by expenditures that are collectively burden. This is particularly important in the light of the tremendous internai disparties in the access aitd privision of public equipments and services. These inequalitíes are known to be associated to the vulnerability of urban properties to unwarranted appreciations. Attempts to recoup the results of the appreciations either directly as capital-gains in income taxes or ad-hoc betterment taxes, or indirectly, in transactions taxes oroutright property taxes, have been disappointing to this date. Precarious methods to promote general adjustmentsof property values for fiscal purposes, lack of criteria to avoid underestimation of acquisition andor seiling values, practical difficultes in establishing the impact of investiments on property values, ali resull in substancial tax evasions. In this paper a proposal is presented to improve this situation. It is based i) on the integration of, the until nowindependent, informations generated in the collection of each of the above mentioned taxes, ii) on the antecipation of the tax on property appreciation to the moment when transaction costs are charged, and above ali iü) on a substancial increase on the tax rate over property appreciations, compensated by a rebate appiied to transactions involving permutation of properties by ovmers of singie homes. With the combination of the three procedures one is expected to automatically generate fiscal values at market levei, to improve significantly on property tax-reveneus, to reduce tax inequities form fiscal property values, to redistribute the tax burden from homeowners to property speculators and, finally, to introduce some sanctions to stimulate self registration of urban propertis.
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- Edição
- v. 11 n. 2 (1991)
- Seção
- Artigos
- Licença
- A remessa dos artigos à revista implica a cessão dos direitos autorais à FEE.