CHANGES IN THE METHODS OF PAYMENT FOR URBAN TERRITORIAL PROPERTY - IPTU: AN ANALYSIS OF NEW POSSIBILITIES FOR TAX COLLECTION IN MUNICIPAL MANAGEMENT

Abstract

The present work aimed to analyze the changes in the payment method for Urban Property and Territorial Tax (IPTU), with the introduction of PIX, identifying its effects on collection and exploring the possible advantages and challenges. As a methodology, a descriptive research was carried out, with a qualitative approach, where the bibliographical survey was carried out over a period of time, between the periods of 2017 and 2023. The research brought a very relevant basis considering that changes in payment methods of IPTU through PIX, brings reflections on how technology is impacting financial transactions and payment methods. Upon completing this study, we came to the understanding that the payment of IPTU through PIX is still recent and that, therefore, it is necessary to critically analyze the impacts of this new form of payment for municipalities, such as taxpayer adherence, the effects on revenue, the costs involved and the security of transactions.