IPTU no município de Ponta Grossa: inadimplência e sua correlação com os serviços públicos municipais, com a infraestrutura urbana e com a segregação residencial

Abstract

This research aims to analyze the default of residential of urban property tax (IPTU) and its correlation with the availability of municipal public services, urban infrastructure, and residential segregation of Ponta Grossa in 2018. Therefore, a quantitative and qualitative exploratory research was developed to approach those variables, through the elaboration of an Infrastructure and Municipal Utilities Index and the verification of residential segregation (proxy: mean market value). Subsequently, these variables were correlated with the percentage of defaulting households in each village of Ponta Grossa, also making spatial analyzes. Then, a questionnaire was applied, with closed questions to selected households, in order to ratify the quantitative results. In addition, the IPTU default percentage showed negative and statistically significant correlations with the index and with the residential segregation. Finally, the qualitative analysis found that the understanding of sufficiency of public utilities and urban infrastructure is lower among selected defaulters than among taxpayers that pay the tax, as well, defaulters have a lower perception of IPTU return on infrastructure and public services.