Assessment of potential and use of the IPTU tax, based on the fuzzy set theory

Castro, Kleber Pacheco de; Afonso, José Roberto Rodrigues

doi:10.1590/0034-7612160295

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Article • Rev. Adm. Pública 51 (5) • Sep-Oct 2017 • https://doi.org/10.1590/0034-7612160295 copy

Assessment of potential and use of the IPTU tax, based on the fuzzy set theory

Authorship SCIMAGO INSTITUTIONS RANKINGS

Abstract

This article proposes a comparative analysis among Brazilian municipalities in order to identify the determinants of the potential and of the ability to collect urban property tax (IPTU) in Brazil. The analysis applied the fuzzy set theory, a pioneer methodological choice in the field of public finances in Brazil, which has provided unprecedented results in terms of property taxation. The results confirmed what analysts and municipal leaders have pointed out for a long time: the majority of Brazilian municipalities do not use their full potential to collect the IPTU — a fact that tends to be more critical in smaller cities, which depend on funding from other spheres of Government. The article breaks new ground in assessing this potential based on a comparative analysis of cities with similar characteristics.

Keywords:
taxation; municipal finance; fuzzy analysis; property tax.

INDICATOR	Absolute	Relative
IPTU pc	1,553	15,59%
IPTU/RO	1,371	13,76%
IPVA pc	1,167	11,72%
ITBI pc	1,540	15,46%
RT/RO	1,191	11,95%
IPM	2,206	22,14%
N. Imóveis	0,935	9,38%

Population	IFAU		IFAP		IFAUC
Population	Minimum	Maximum	Minimum	Maximum	Minimum	Maximum
up to 10,000	0,000	0,975	0,015	0,456	0,000	3,871
between 10,001 and 20,000	0,000	1,000	0,012	0,537	0,000	4,667
between 20,001 and 50,000	0,000	0,973	0,019	0,490	0,000	3,185
between 50,001 and 100,000	0,000	1,000	0,022	0,620	0,000	2,372
between 100,001 and 500,000	0,000	1,000	0,015	0,503	0,008	2,884
more than 500,000	0,000	1,000	0,020	0,713	0,000	4,213

Population	IFAU	IFAP	IFAUC
MAXIMUM
up to 10,000	0,97	0,46	3,87
between 10,001 and 20,000	1,00	0,54	4,67
between 20,001 and 50,000	0,97	0,49	3,19
between 50,001 and 100,000	1,00	0,62	2,37
between 100,001 and 500,000	1,00	0,50	2,88
more than 500,000	1,00	0,71	4,21
MINIMUM
up to 10,000	0,00	0,02	0,00
between 10,001 and 20,000	0,00	0,01	0,00
between 20,001 and 50,000	0,00	0,02	0,00
between 50,001 and 100,000	0,00	0,02	0,00
between 100,001 and 500,000	0,00	0,02	0,01
more than 500,000	0,00	0,02	0,00
AVERAGE
up to 10,000	0,03	0,10	0,21
between 10,001 and 20,000	0,02	0,12	0,14
between 20,001 and 50,000	0,08	0,13	0,42
between 50,001 and 100,000	0,10	0,19	0,40
between 100,001 and 500,000	0,16	0,17	0,82
more than 500,000	0,34	0,26	1,58
MEDIAN
up to 10,000	0,01	0,10	0,14
between 10,001 and 20,000	0,01	0,11	0,07
between 20,001 and 50,000	0,03	0,12	0,25
between 50,001 and 100,000	0,06	0,19	0,31
between 100,001 and 500,000	0,11	0,17	0,74
more than 500,000	0,33	0,24	1,52
STANDARD DEVIATION
up to 10,000	0,05	0,05	0,27
between 10,001 and 20,000	0,05	0,07	0,23
between 20,001 and 50,000	0,11	0,07	0,48
between 50,001 and 100,000	0,13	0,10	0,39
between 100,001 and 500,000	0,15	0,09	0,53
more than 500,000	0,24	0,15	1,09

Position	Municipality/State	IFAU	IFAP	IFAUC
MORE THAN 500,000 INHABITANTS
1	Aparecida de Goiânia (GO)	0,45	0,11	4,21
2	São Gonçalo (RJ)	0,12	0,03	4,01
3	Nova Iguaçu (RJ)	0,07	0,02	3,38
4	Campo Grande (MS)	0,68	0,21	3,26
5	Guarulhos (SP)	0,52	0,16	3,25
BETWEEN 100,001 AND 500,000 INHABITANTS
1	Guarujá (SP)	1,00	0,35	2,88
2	Cubatão (SP)	0,48	0,18	2,70
3	Praia Grande (SP)	0,89	0,33	2,65
4	Caraguatatuba (SP)	0,47	0,20	2,36
5	Atibaia (SP)	0,59	0,29	2,04
BETWEEN 50,001 AND 100,000 INHABITANTS
1	Campos do Jordão (SP)	0,65	0,27	2,37
2	Mongaguá (SP)	0,70	0,31	2,24
3	Peruíbe (SP)	0,66	0,30	2,19
4	Bertioga (SP)	1,00	0,46	2,19
5	São Sebastião (SP)	0,65	0,39	1,68
BETWEEN 20,001 AND 50,000 INHABITANTS
1	Ilhabela (SP)	0,72	0,22	3,19
2	Tamandaré (PE)	0,35	0,11	3,18
3	Maragogi (AL)	0,38	0,13	2,94
4	Serra Negra (SP)	0,79	0,28	2,85
5	Guaratuba (PR)	0,71	0,25	2,83
BETWEEN 10,001 AND 20,000 INHABITANTS
1	Ilha Comprida (SP)	0,68	0,15	4,67
2	Xangri-lá (RS)	1,00	0,54	1,86
3	Governador Celso Ramos (SC)	0,37	0,25	1,49
4	Águas de Lindóia (SP)	0,41	0,31	1,33
5	Balneário Arroio do Silva (SC)	0,20	0,15	1,32
UP TO 10,000 INHABITANTS
1	Barra de São Miguel (AL)	0,72	0,19	3,87
2	Arroio do Sal (RS)	0,97	0,28	3,46
3	Águas de São Pedro (SP)	0,84	0,26	3,17
4	Centenário (TO)	0,12	0,05	2,43
5	Funilândia (MG)	0,24	0,10	2,39

Position	Municipality/State	IFAU	IFAP	IFAUC
MORE THAN 500,000 INHABITANTS
1	São Luís (MA)	0,00	0,18	0,00
2	Teresina (PI)	0,03	0,21	0,12
3	João Pessoa (PB)	0,04	0,28	0,13
4	Uberlândia (MG)	0,05	0,22	0,23
5	Manaus (AM)	0,07	0,27	0,25
BETWEEN 100,001 AND 500,000 INHABITANTS
1	Tucuruí (PA)	0,00	0,05	0,01
2	Parauapebas (PA)	0,00	0,20	0,01
3	Abaetetuba (PA)	0,00	0,02	0,02
4	Macapá (AP)	0,02	0,37	0,06
5	Santa Rita - PB	0,01	0,06	0,08
BETWEEN 50,001 AND 100,000 INHABITANTS
1	Zé Doca (MA)	0,00	0,04	0,00
2	Icó (CE)	0,00	0,09	0,00
3	Tailândia (PA)	0,00	0,11	0,01
4	Manicoré (AM)	0,00	0,04	0,01
5	Novo Repartimento (PA)	0,00	0,08	0,01
BETWEEN 20,001 AND 50,000 INHABITANTS
1	Traipu (AL)	0,00	0,06	0,00
2	Porto Real do Colégio (AL)	0,00	0,04	0,00
3	Canindé de São Francisco (SE)	0,00	0,37	0,00
4	Caetés (PE)	0,00	0,06	0,00
5	Parnamirim (PE)	0,00	0,04	0,00
BETWEEN 10,001 AND 20,000 INHABITANTS
1	Palmácia (CE)	0,00	0,04	0,00
2	Areia Branca (SE)	0,00	0,11	0,00
3	Senador La Rocque (MA)	0,00	0,06	0,00
4	Lago Verde (MA)	0,00	0,06	0,00
5	Caracol (PI)	0,00	0,03	0,00
UP TO 10,000 INHABITANTS
1	Caridade do Piauí (PI)	0,00	0,05	0,00
2	Senador Elói de Souza (RN)	0,00	0,08	0,00
3	Salto da Divisa (MG)	0,00	0,09	0,00
4	Lagoa de Pedras (RN)	0,00	0,09	0,00
5	Cajazeiras do Piauí (PI)	0,00	0,04	0,00

Population	Actual collection (a)	Estimated collection (b)	Var. %
Population	Actual collection (a)	Estimated collection (b)	b/a
up to 10,000	224.788.837,79	894.424.402,40	297,9%
between 10,001 and 20,000	424.604.446,74	2.147.696.474,31	405,8%
between 20,001 and 50,000	1.159.078.711,49	2.121.531.234,62	83,0%
between 50,001 and 100,000	1.559.001.995,10	3.136.459.590,94	101,2%
between 100,001 and 500,000	6.086.225.480,50	8.267.296.430,52	35,8%
more than 500,000	15.062.766.568,14	17.922.759.932,27	19,0%
Total	24.516.466.039,76	34.490.168.065,07	40,7%
Total % GDP	0,43%	0,61%	0,18%

Fundação Getulio Vargas Fundaçãoo Getulio Vargas, Rua Jornalista Orlando Dantas, 30, CEP: 22231-010 / Rio de Janeiro-RJ Brasil, Tel.: +55 (21) 3083-2731 - Rio de Janeiro - RJ - Brazil
E-mail: rap@fgv.br

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[1] Kleber Pacheco de Castro PhD Student in Economics at the Post-Graduate Program in Economic Sciences of the Universidade do Estado do Rio de Janeiro. E-mail: kleberpcastro@gmail.com.