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Aspectos Distributivos do IPTU e do Patrimônio Imobiliário das Famílias Brasileiras

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  • Pedro Humberto Bruno de Carvalho Jr.
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    Abstract

    O trabalho visa analisar a distribuição do patrimônio imobiliário das famílias brasileiras e a sua principal forma de tributação, o Imposto Predial e Territorial Urbano (IPTU). Ele destaca que o usufruto do patrimônio imobiliário das famílias é mais concentrado que a própria renda familiar, não obstante o IPTU apresentar comportamento dúbio do ponto de vista distributivo. A carga tributária é maior sobre as famílias mais ricas, já que poucas famílias pobres de fato pagam o imposto. Porém, quando se analisa somente o universo de pagantes, a sua estrutura é altamente regressiva, com os contribuintes mais pobres sofrendo uma tributação maior. As principais causas apontadas pelo texto são a má gestão administrativa, a defasagem e regressividade nas avaliações imobiliárias oficiais em relação aos valores de mercado e a falta de abrangência do cadastro imobiliário fiscal entre os domicílios mais pobres. A possibilidade de aplicação de alíquotas progressivas, permitidas a partir da Emenda Constitucional no 29 de 2000, pouco alterou a distribuição do IPTU nos municípios que a adotaram, pois elas não foram devidamente calibradas de acordo com a distribuição dos valores venais dos imóveis a serem tributados. Também é mostrado que uma ampla política de isenção de IPTU aliada à má qualidade administrativa e avaliatória acabam isentando famílias de renda média e alta do pagamento desse imposto. Uma reforma tributária que pretenda aumentar a progressividade da tributação no Brasil, aumentando os tributos sobre a propriedade e diminuindo o peso dos impostos sobre o consumo tem de estar atenta aos aspectos distributivos do IPTU e não apenas ao mero aumento ou progressão das alíquotas. The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU–property tax–their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious behavior, from a distributive standpoint. The tax burden is heavier on wealthier families, since only a few low-income families actually pay property tax. However, when only the universe of actual taxpayers is examined, it is observed that the tax structure is highly regressive, with poorer taxpayers more likely to undergo a heavier tax burden. The main causes pointed out in the text are poor administrative management, outdated and regressive official real estate assessment versus property market values and the lack of a comprehensive coverage of tax maps and inventories of poor dwelling units. The possibility of adoption of progressive tax rates, introduced by Constitutional Amendment no 29 of 2000, did little to alter IPTU distribution in the municipalities that embraced it, for they were not duly calibrated in accordance with the distribution of the properties’ market values to be taxed. Additionally, the paper demonstrates that a broad IPTU exemption policy, together with poor administrative and assessorial quality end up exempting middle and higher-income families from paying property tax. A tax reform devised to increase tax progressiveness in Brazil, increasing property tax bills and easing the tax weight on consumption, must be perceptive of the distributive aspects of IPTU, instead of merely focusing on an increase or progression of tax levy rates.

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    Bibliographic Info

    Paper provided by Instituto de Pesquisa Econômica Aplicada - IPEA in its series Discussion Papers with number 1417.

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    Length: 53 pages
    Date of creation: Aug 2009
    Date of revision:
    Handle: RePEc:ipe:ipetds:1417

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