TAX LAW: AN ANALYSIS ABOUT THE TAX ADMINISTRATION OF IPTU AND THE EFFECTS GENERATED IN THE CITY OF PORTO VELHO/RO

Abstract

This scientific article presents a study on tax collection at the municipal level, focusing on the Tax on Urban Property and Territorial Property (UPTP). A case study was carried out in the Municipality of Porto Velho, focused on the collection generated by the UPTP in order to confirm the hypothesis that this is the main collection instrument for a city. The present case study is characterized as a qualitative and descriptive research and data were collected from bibliographies, documents, observation and interviews. Through the research, it was verified that the UPTP is not the most relevant tax for the municipality of Porto Velho, since it has a small representation in the face of the total revenue of the municipality. Furthermore, it was found that the Municipality of Porto Velho could use the UPTP more favorably in order to increase its collection. After all, the average rate of default by taxpayers in relation to this tax is very significant and the amounts charged by the City Hall are much lower than what they should be according to the legislation.