O cadastro imobiliário como instrumento de gestão: estudo de caso do município de Itaitinga-Ce

Abstract

To manage cities, integrating their uses, particularities and citizens, is a rising challenge. While trying to contribute to this discussion, understanding the real estate registration as an instrument of democratic management, the objective of this work is to understand how the properties without official numbering of the county of Itatinga, Cearà, affect the tax revenues, from the perspective of public servants of the Tax Sector of the Municipal Finance Department. Approaching the category of cities, bureaucracy, urban planning and real estate registration, this research is a study of the case, as the definition of Yin (2001) and Trivinos (2013). Assuming qualitative character, this study uses as a methodological instrument the exploratory research, descriptive and in the subject of data gathering, the bibliography, document and interview semi-structured. The results, obtained through data triangulation, show that the subjects of this research have convergent opinions about the effects of the properties without official numbering in the tax revenues, it's assumed that those properties affect the municipal revenue directly and indirectly. Lastly, the research showed that real estate registration is an effective instrument of territorial management that, when qualified, generated positive results in the municipal tax revenues and in the relationship between the society and the State.