Cadastro Multifinalitário como Instrumento de Responsabilidade Fiscal e Gestão Urbana: Análise de Viabilidade Econômico-Financeira
The objective of the study is to analyze the economic feasibility of implementation of the Multipurpose Cadastre, as aid instrument in urban and fiscal management. Therefore, it took by reference to a medium-sized municipality (standard South, Brazil), luffed up investment and calculated the increas...
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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | PT |
| Publié: |
Universidade Regional do Noroeste do Estado do Rio Grande do Sul
2018
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| Sujets: | |
| Accès en ligne: | https://doi.org/10.21527/2237-6453.2018.44.538-561 https://doaj.org/article/f30516d9f7724204b516a2c8184c8af5 |
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| Résumé: | The objective of the study is to analyze the economic feasibility of implementation of the Multipurpose Cadastre, as aid instrument in urban and fiscal management. Therefore, it took by reference to a medium-sized municipality (standard South, Brazil), luffed up investment and calculated the increase in collection of property tax and urban land – IPTU. From this data, it calculated the time for recovery of the amount invested (Payback), and the increase in revenues in the period. The results showed that the project is potentially viable from an economic-financial point of view. In addition, the adopted calculation methodology can be replicated in other cases and may serve as auxiliary mechanism in decision making on the use of this tool, which demonstrates relevance and practical study value, contributing to the modernization and democratization of management, with retaining the parameters of Public Governance. |
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