Esforço fiscal na arrecadação do IPTU: uma análise empírica para os municípios do Estado do Ceará de 2008 a 2016 utilizando modelo de fronteira estocástica

Abstract

The objective of this study is to analyze issues related to the collection of the Urban Land and Territorial Tax - IPTU, from the municipalities of the State of Ceará during the years 2008 to 2016, from an exercise of estimation of the different capacities of collection, and through (IEF) for the municipalities of Ceará Specifically, it was aimed to highlight the characteristics of the fiscal performance of the municipalities, identifying the variables that determine the collection capacity of these federative entities, and to estimate efficiency indices for each of the observations under analysis. The analysis was based on an econometric stochastic frontier model. In order to support and facilitate the understanding, the data on the IPTU income of each municipality were interpreted, considering factors that contribute to the collection, such as: GDP, population growth, schooling level, number of adults employed, average monthly income, number of servers Municipal Development Index - MDI, and FPM growth, among others. To reach the proposed objective, a database was used for the 184 municipalities of Ceará in the years 2008 to 2016. The main sources used were the State of Ceará's Court of Accounts, through the Municipal Information System -SIM, and the Brazilian Institute of Geography and Statistics-IBGE. The municipality of Aquiraz reached the first place in the tax effort ranking, the data showed that this municipality uses 61% (sixty one percent) of its collection capacity. Fortaleza, capital of the state, presented a little more than 42% (forty-two percent), obtaining the 2nd. place in the ranking Finally, it should be noted that, in general, municipalities with more economic dynamism and wealth production (higher per capita GDP), as well as those located closer to the capital showed higher rates of fiscal effort.