Impactos econômico-fiscais das falhas no cadastro do IPTU no Município de Fortaleza/CE: o caso dos proprietários não identificados (PNIs)

Abstract

This study investigates the economic and fiscal effects resulting from the absence of taxpayer identification in the Real Estate Registry of the Fortaleza City Hall, especially concerning the collection of IPTU (Urban Land and Building Tax) between 2021 and 2025. The city is characterized by significant socio-spatial diversity, where cadastral informality is concentrated in neighborhoods with a low Human Development Index (HDI). The problem identified in properties with an unidentified owner (PNI – Proprietário Não Identificado) affects the municipal collection capacity and compromises the principle of tax justice. The methodology employs quantitative analysis of data from SEFIN (Municipal Department of Finance), using panel data econometric models to estimate the determinants of tax delinquency and the revenue losses arising from the lack of identification of taxpayers. The results indicate that the delinquency rate in the PNI group reaches very high levels compared to the global average, proving that this cadastral inconsistency is a structural obstacle to the efficiency of IPTU collection.