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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Autores principales: Emerson Rogerio Moleta (in memorian), Antônio Gonçalves de Oliveira, Anderson Catapan
Formato: article
Lenguaje:PT
Publicado: Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2018
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Acceso en línea:https://doi.org/10.21527/2237-6453.2018.44.538-561
https://doaj.org/article/f30516d9f7724204b516a2c8184c8af5
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spelling oai:doaj.org-article:f30516d9f7724204b516a2c8184c8af52021-11-11T15:16:08ZCadastro Multifinalitário como Instrumento de Responsabilidade Fiscal e Gestão Urbana: Análise de Viabilidade Econômico-Financeira1678-48552237-6453https://doi.org/10.21527/2237-6453.2018.44.538-561https://doaj.org/article/f30516d9f7724204b516a2c8184c8af52018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75256208020https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453The 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.Emerson Rogerio Moleta (in memorian)Antônio Gonçalves de OliveiraAnderson CatapanUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticlemultipurpose cadastreutilizationeconomic and financial viabilityEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 16, Iss 44 (2018)
institution DOAJ
collection DOAJ
language PT
topic multipurpose cadastre
utilization
economic and financial viability
Economic growth, development, planning
HD72-88
spellingShingle multipurpose cadastre
utilization
economic and financial viability
Economic growth, development, planning
HD72-88
Emerson Rogerio Moleta (in memorian)
Antônio Gonçalves de Oliveira
Anderson Catapan
Cadastro Multifinalitário como Instrumento de Responsabilidade Fiscal e Gestão Urbana: Análise de Viabilidade Econômico-Financeira
description 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.
format article
author Emerson Rogerio Moleta (in memorian)
Antônio Gonçalves de Oliveira
Anderson Catapan
author_facet Emerson Rogerio Moleta (in memorian)
Antônio Gonçalves de Oliveira
Anderson Catapan
author_sort Emerson Rogerio Moleta (in memorian)
title Cadastro Multifinalitário como Instrumento de Responsabilidade Fiscal e Gestão Urbana: Análise de Viabilidade Econômico-Financeira
title_short Cadastro Multifinalitário como Instrumento de Responsabilidade Fiscal e Gestão Urbana: Análise de Viabilidade Econômico-Financeira
title_full Cadastro Multifinalitário como Instrumento de Responsabilidade Fiscal e Gestão Urbana: Análise de Viabilidade Econômico-Financeira
title_fullStr Cadastro Multifinalitário como Instrumento de Responsabilidade Fiscal e Gestão Urbana: Análise de Viabilidade Econômico-Financeira
title_full_unstemmed Cadastro Multifinalitário como Instrumento de Responsabilidade Fiscal e Gestão Urbana: Análise de Viabilidade Econômico-Financeira
title_sort cadastro multifinalitário como instrumento de responsabilidade fiscal e gestão urbana: análise de viabilidade econômico-financeira
publisher Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate 2018
url https://doi.org/10.21527/2237-6453.2018.44.538-561
https://doaj.org/article/f30516d9f7724204b516a2c8184c8af5
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AT antoniogoncalvesdeoliveira cadastromultifinalitariocomoinstrumentoderesponsabilidadefiscalegestaourbanaanalisedeviabilidadeeconomicofinanceira
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