Rogélio Gerônimo dos Santos

A ARRECADAÇÃO DO IPTU, NO ESTADO DO PARANÁ, NO PERÍODO DE 1997 A 2011: UM OLHAR SOB OS IMPACTOS DA LEI DE RESPONSABILIDADE FISCAL

Brazil is coming up as one of the countries with the highest tax burden in the world. Such taxation is necessary to meet the costs of services characteristics of the State that are demanded by society. However, the taxes which are the competence of municipalities have not shown significant impacts on city budget revenues. Thus, the objective of this study is to analysis the behavior of the collection per capita Tax revenues relating to Art. 156, I of the Constitution, the (TPTU), in the state of Parana, in the period 1997-2011 with the impacts of the Fiscal Responsibility Law (FRL). The spatial distribution of the collection of municipal taxes is determined through the use of techniques of Exploratory Spatial Data Analysis (ESDA) – Index Moran Local and Global – to verify spatial autocorrelation between the municipalities of Parana and confirm the existence of spatial cluster. The results shown that in the two periods, there was concentration of municipalities belong to the mesoregion Metropolitan of Curitiba in the clustering pattern high-high. However, with the advent of the LRF middle the mesoregion Metropolitan of Curitiba has not shown to be more efficient in the collection Tax Property Territorial Urban (TPTU) per capita in the period 2005-2011 compared to 1997-2004.