Impostos sobre o patrimônio imobiliário urbano: aprimorando as informações e a sistemática de recolhimento

Resumo

One of the distinguished features of our cities, is that they are as arena's for the
piivatisation of benefits engendered by expenditures that are collectively burden. This is
particularly important in the light of the tremendous internai disparties in the access aitd
privision of public equipments and services. These inequalitíes are known to be associated
to the vulnerability of urban properties to unwarranted appreciations. Attempts to recoup
the results of the appreciations either directly as capital-gains in income taxes or ad-hoc
betterment taxes, or indirectly, in transactions taxes oroutright property taxes, have been
disappointing to this date. Precarious methods to promote general adjustmentsof property
values for fiscal purposes, lack of criteria to avoid underestimation of acquisition andor
seiling values, practical difficultes in establishing the impact of investiments on property
values, ali resull in substancial tax evasions. In this paper a proposal is presented to improve
this situation. It is based i) on the integration of, the until nowindependent, informations
generated in the collection of each of the above mentioned taxes, ii) on the antecipation
of the tax on property appreciation to the moment when transaction costs are charged,
and above ali iü) on a substancial increase on the tax rate over property appreciations,
compensated by a rebate appiied to transactions involving permutation of properties by
ovmers of singie homes. With the combination of the three procedures one is expected to
automatically generate fiscal values at market levei, to improve significantly on property
tax-reveneus, to reduce tax inequities form fiscal property values, to redistribute the tax
burden from homeowners to property speculators and, finally, to introduce some sanctions
to stimulate self registration of urban propertis.