Estratégias para a melhoria da arrecadação do IPTU: um estudo de caso na Prefeitura de Fortaleza

Abstract

The Strategic Management, according Chiavenato (2000a), is preparing for tomorrow, as it aims to steer the company in the future, so she head to consciously and systematically towards your goals, based on realistic and methodical analysis of their own conditions and possibilities, the environmental context in which it operates. This paper aims to examine the application of Strategic Management as a lever for growth and sustainability of the collection of property tax in the city of Fortaleza. Addressed the concepts of strategy, planning and taxes. Regarding methodological aspects, the research is qualitative in nature, in which we performed a case study. Data were collected with the manager of the property tax management cell of Fortaleza, through a semi-structured interview. The study can be seen that there is significant emphasis on the use of Strategic Management to achieve the organization's results. Even being used consciously met many obstacles, because public agencies had not homogeneous, formalization and harmony in the use of strategies, which hampered its application in the context of taxes. The study also found that there was an increase in the tax collection over the last seven years, which proves the importance of statistically planned strategies.