Banca de QUALIFICAÇÃO: ÉRICA MILENA CARVALHO GUIMARÃES LEÔNCIO

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : ÉRICA MILENA CARVALHO GUIMARÃES LEÔNCIO
DATE: 10/05/2021
TIME: 09:00
LOCAL: virtual
TITLE:

TAX MANAGEMENT AND REAL ESTATE DYNAMICS: An analysis in the light of the capture of urban gains in the Metropolitan Region of Natal / RN

KEY WORDS:

urban dynamics; real estate taxation; recapture of urban capital gains; Metropolitan Region of Natal

PAGES: 59
BIG AREA: Ciências Sociais Aplicadas
AREA: Planejamento Urbano e Regional
SUBÁREA: Fundamentos do Planejamento Urbano e Regional
SPECIALTY: Política Urbana
SUMMARY:

The capture of urban surplus value is a theme that has been prominent among the existing urban and tax instruments in the most diverse laws that seek to recapture the increases in real estate valuation, as a result of the intense real estate dynamics in the metropolises. On the other hand, the difficulties faced by the municipalities in the management of their revenues, especially the real estate taxes, are latent. In this context, the five municipalities that are in the functional Metropolitan Region of Natal (RMN) are presented as a spatial part of the thesis project: Natal, Parnamirim, São Gonçalo do Amarante, Extremoz and Macaíba, which demonstrate a supported urban expansion process, above all, in the dynamics of real estate valuation that occurred in the last years. Therefore, it questions: how much and in what way the municipalities that make up the functional RMN are able to capture the urban surplus gains generated by the valuation process resulting from the real estate dynamics, and how does tax management help public investment in urban policy? The hypothesis of this thesis project is that there is a value generated by real estate dynamics in the municipalities of the functional RMN, but that it is not satisfactorily recovered through real estate taxes. As a consequence, this functional metropolis would not be able to present an investment capacity in infrastructure and urban services, with an impact on reducing inequality in the territory and on the realization of the right to the city, in a broader perspective. Thus, the object of research is real estate dynamics and tax management based on the capacity to capture urban gains by the municipalities analysed. The general objective of the research is to analyze the dynamics of real estate and tax management on the metropolitan scale between 2010 and 2020, based on the recapture of urban gains through real estate taxation and its investment potential in relation to urban policy. In this sense, it is a comparative research, with quantitative procedures, for the construction of a database, which reveal the numbers related to tax collection in view of the real estate dynamics of the analyzed municipalities, and qualitative ones, which demonstrate the performance of management in relation to the recapture of urban surplus value and the role of real estate taxes, from the perspective of social justice and the right to the city.

BANKING MEMBERS:
Presidente - 2432718 - ALEXSANDRO FERREIRA CARDOSO DA SILVA
Externa ao Programa - 350489 - RUTH MARIA DA COSTA ATAIDE
Externo à Instituição - RICARDO DE SOUSA MORETTI - UFABC