Banca de DEFESA: ÉRICA MILENA CARVALHO GUIMARÃES LEÔNCIO

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : ÉRICA MILENA CARVALHO GUIMARÃES LEÔNCIO
DATE: 28/08/2023
TIME: 14:00
LOCAL: virtual
TITLE:

MUNICIPAL TAX 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: 260
BIG AREA: Ciências Sociais Aplicadas
AREA: Planejamento Urbano e Regional
SUBÁREA: Fundamentos do Planejamento Urbano e Regional
SPECIALTY: Política Urbana
SUMMARY:

The theme of capturing urban capital gains is closely related to the introduction of urbanistic and tributary instruments. These instruments are incorporated into various legislations, aiming to recover the increments of real estate valuation. These increments are a result of the rapid real estate activities in metropolises. Additionally, they contribute to a broader discussion on ensuring the right to the city for the urban population. On the other hand, the difficulties faced by municipalities in managing their tax revenues, especially real estate taxes, are latent. In this context, we present the four municipalities considered to be highly integrated in the Metropolitan Region of Natal (RMNatal): Natal, Parnamirim, São Gonçalo do Amarante and Extremoz, which demonstrate a process of metropolitan expansion supported in the dynamics of real estate valuation occurred in recent years. A temporal cut-off of analysis between 2014 and 2021 was made. From this perspective, it was inquired: how much and in what way the highly integrated municipalities of RMNatal manage to capture the urban capital gains, generated by the valorization process resulting from the real estate dynamics, and how does municipal taxation assist public investment in urban policy? The hypothesis defended here is that there is a value generated by the real estate dynamics, but which is not recovered satisfactorily and does not contribute to the investment capacity in infrastructure and urban services that reduce socio-spatial inequalities and, in a broader perspective, in the realization of the right to the city. Thus, the object of research is municipal real estate taxation and the dynamics of valorization of urban land based on the ability to capture urban capital gains by the municipalities analyzed. The general objective is to understand the dynamics of urban land valuation and the management of real estate taxes on a metropolitan scale between 2014 and 2021, based on the recapture of capital gains and their investment potential in relation to urban policy. It is comparative research with essentially quantitative methods for data collection and analysis. The study involves gathering and analyzing data from public agencies, specifically focusing on tax collection, stocks and flows of IPTU and ITBI, urban land prices, and their connection to infrastructure investment and urban services. The research aims to demonstrate the potential of these instruments and the role of real estate taxes in promoting social justice and the right to the city.

COMMITTEE MEMBERS:
Presidente - 2432718 - ALEXSANDRO FERREIRA CARDOSO DA SILVA
Interna - 1410678 - RAQUEL MARIA DA COSTA SILVEIRA
Externa ao Programa - 350489 - RUTH MARIA DA COSTA ATAIDE - UFRNExterno à Instituição - EVERALDO SANTOS MELAZZO - UNESP
Externo à Instituição - RICARDO DE SOUSA MORETTI - UFABC