Banca de QUALIFICAÇÃO: WAGNER MUNIZ DE ARAUJO

Real Estate Taxation in Cities With Protected Urban Heritage: Study on the Case of Mariana-MG

IPTU, real estate taxation, protected urban heritage, historic center, Mariana

Property taxation is recognized as an important source of revenue at the municipal level and enables mechanisms for urban planning activity. Even so, municipalities have difficulties in developing tax policies articulated at some level with urban policy, notably, the policy of protecting architectural and urban heritage, either as a collection or as an application of the mechanisms made possible by tax instruments. Given this, the question is how to articulate the collection and application of urban taxes in Mariana with a perspective for urban planning, with a view to greater and better preservation of its historic site? Reflecting on the relationship between urban taxes and policies for the safeguarding of listed urban complexes, this research aims to understand the role of real estate taxation in the preservation of the listed urban heritage of Mariana, aiming to identify the aspects in which tax and preservationist strategies lead to development of urban vitality and, at the same time, the protection of the built complex. It takes as a reference the conceptual framework on real estate taxation by authors who consider the insertion of urban heritage in the economic field, discuss the application processes, the application effectiveness, and the lack of understanding of these mechanisms given the complexity that involves them, with relevance still for developed urban planning, as well as investigating real estate taxation for areas with protected heritage. This research prioritizes qualitative and quantitative approaches for the collection and analysis of data, being delimited for case study the Headquarters district of the referred locality and as territorial cut its historic center.