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Revista Ciudades, Estados y Política
versão impressa ISSN 2462-9103versão On-line ISSN 2389-8437
Resumo
MUNIZ., Wagner. Urban Real Estate Tax in Small Brazilian Municipalities: Case Analysis of Mariana (Minas Gerais, Brazil). Rev. Ciudades Estados Política [online]. 2021, vol.8, n.2, pp.33-49. Epub 13-Maio-2022. ISSN 2462-9103.
The present work aims to analyze the calculation, the application, and the effective application of the main Brazilian urban tax, the IPTU, in the municipality of Mariana, in Minas Gerais. It also sought to examine its facets and the possibilities of its use in that territory. It started with empirical analysis, analysis of local urban legislation, the tax code and bibliographic survey on the topic. Thus, it was realized the potential of the tax to be used for tax collection, as a device for territorial regulation and to encourage the preservation of the built heritage that the city houses, but which is still underutilized and needs dynamization to reach its reach promoting a more equitable city.
Palavras-chave : city of Mariana; IPTU tax; property tax; municipal finance; taxation.