Atualização da planta genérica de valores: contribuições para a função social da propriedade e desenvolvimento no município de Rio Branco do Sul

Abstract

Although the Federal Constitution has elevated the counties to federatives entities, and, consequently, it had given tributaries competences, It has been verified the difficulty of this entities to fulfill with its responsibilities, cause, although, it has got the autority to tax, we realized that, since the Federal Constitution promulgation, it’s the responsabilities assigned to the counties. Thereby, the competences initially foreseens, it’s not sufficient to generate the necessaries revenues and deal the responsabilities. To get worse, it’s verified the slowness and inefficiency of large part of counties to get all of its revenues capacity. One of the competence tax from the cities is The Urban Property Tax (IPTU), it has some tools auxiliaries that contributes to engage its revenues potencial. Among this tools, it’s founded the reviews from Generic Value Plan (PGV), that had the capacity to update the IPTU’s calculus base. However, this update tool hasn’t been correctly used for a large quantity of paranaenses counties, and for this reason, the Rio Branco de Sul city, for negligence at update, it was noted at technical report did by Paraná’s Audit Office (TCEPR), consequently, it needed to do, in 2021, the PGV’s update, that it had been updated for the last time at 2014, only. Because of this updates, it was decided to verify the arising hit, using the next questionable: How the Generic Value Plan’s (PGV’s) updated from 2014 and 2021 contributed to fulfillment of the propriety’s social function and to local development at Rio Branco do Sul city? The metodology got it’s based at the research at quantitative approach, from applied nature and exploratory objective, subsidized for technical procedures of bibliographic researches and document analysis. As a result, It’s noted that the updates has provided an increment at IPTU’s revenues, as well as at fiscal justice ascension and at the strengthening compliance from the Propriety’s Social Function, contributing, thus, to the location development. However, it also has got that has a large difference at the efficiency and resulting effectiveness from PGV’s reviews from 2014 and 2021, because of the respective methodology applied.