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- Title
Dívida ativa de IPTU do município de Uberlândia-MG: a região de residência influencia a inadimplência?
- Authors
Ferreira Rosa, Bruno Bartasson; Silva Pereira, Vinícius; Torres Penedo, Antônio Sergio
- Abstract
This study aims to verify whether the region of residence of the taxpayer with IPTU (Urban and Property Territorial Tax) debt registered in active debt of the municipality of Uberlândia-MG influences its probability of default. Secondary data was analyzed directly from the financial system of the Administration of the municipality of Uberlândia database, in which univariate, bivariate, spatial and logistic regression analysis were performed. The research sample is composed of 126,344 taxpayers who had unpaid IPTU debts registered in active debt on 12/31/2020, as well as those who already had those debts, but paid them between 2010 and 2020. It should be noted that there is a greater concentration of defaulters in peripheral neighborhoods and in territorial sectors formed by neighborhoods in which taxpayers with lower nominal monthly household income reside. It was also found that the debtor's territorial sector of residence influences the probability of default. In addition to these contributions, the research expands the empirical evidence about the factors that can influence the default of the active IPTU debt of the municipality of Uberlândia, allowing a better use of its revenue potential. It also indicates that this tax must be instituted and collected more consistently with the citizens' ability to pay, contributing to the reduction of social inequalities.
- Subjects
INCOME; EQUALITY; LOGISTIC regression analysis; PROPERTY tax; CITIZENS; CITIES &; towns
- Publication
REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 2023, Vol 13, Issue 1, p95
- ISSN
2237-3667
- Publication type
Article
- DOI
10.18696/reunir.v13i1.1413