Análise do IPTU e da Dívida Ativa Tributária no município de Fortaleza - Ceará

Abstract

The Municipal Tax Debt is a clai m of the public entity that derives tax debt and not tax payers and the high level description of such credits cause unfavorable consequences to public institutions, also affecting the welfare of the population . Given this situation, this paper proposes to discuss the possible causes that cause the increase of Debts in Fortaleza, with an emphasis on property tax, bet ween the years 2009 and 2012. Thus, a case study, based on documentary research with qualitative and quantitative, with analysis of the General Balance of the City of Fortaleza bet ween the periods in question is perfor med. In a second step, a survey is carried out among 300 people of the Municipality of Fortaleza, in which he adopts a structured questionnaire with objective questions and can be gauged so that is the main reason leading to the taxpayer fails to pay the property tax is with priority to the essential family expenses, such as water , energy.