Loading...
Publication
A importância do IMI e do IMT na estrutura das receitas das autarquias locais: o caso do Município Loulé
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.13 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O concelho de Loulé, situado na região Algarvia, é o mais extenso e populoso município algarvio.
A presente dissertação versa sobre as receitas em sede do Imposto Municipal sobre Imóveis (IMI) e do Imposto Municipal sobre as Transmissões Onerosas de Imóveis (IMT) arrecadadas pela autarquia de Loulé.
O constante aumento de receitas verificado na tributação sobre o património, motivado por diversos fatores, confere às autarquias locais um acréscimo de receitas que se têm vindo a intensificar.
A metodologia do presente trabalho assenta no estudo de caso uma vez que a presente dissertação se centra nas receitas de impostos sobre o património que o Município de Loulé arrecada.
Neste sentido, o objetivo da presente dissertação centra-se na determinação da importância destes dois impostos no conjunto de receitas da autarquia. Com o objetivo de enriquecer o presente trabalho, as receitas de IMI e de IMT da autarquia, serão alvo de comparação com as de outros municípios, cuja escolha se considere pertinente para o presente trabalho.
Por fim, à luz dos resultados encontrados é possível depreender que o Município de Loulé é o município de média dimensão que mais receitas arrecada tanto ao nível do IMI como do IMT e que para o alcançar deste resultado em muito contribuí o valor dos imóveis situados no concelho.
Loulé county, located in the Algarve region, is the most extensive and populous county in the Algarve. The present thesis intends to make an analysis of the revenues of the Municipal Property Tax (IMI) and the Municipal Tax on Onerous Transmissions of Property (IMT) collected by the county of Loulé. The steady increase in revenue seen in the taxation of real estate motivated by several factors, has exponentially increased the revenues in these counties overtime. The methodology of the present work is reflected in the case study, with the property tax revenues collected by the county of Loulé being the focus of the present dissertation. The aiming of this dissertation is to confirm the importance of the mentioned taxes in the county revenues structure. The income of both local taxes (IMI and IMT) will be compared with those of other counties that would be considered to be relevant for the present work. In conclusion, based on the achieved results, the county of Loulé is the medium-sized county with the highest revenue in both of these taxes, which the local property value greatly contributed.
Loulé county, located in the Algarve region, is the most extensive and populous county in the Algarve. The present thesis intends to make an analysis of the revenues of the Municipal Property Tax (IMI) and the Municipal Tax on Onerous Transmissions of Property (IMT) collected by the county of Loulé. The steady increase in revenue seen in the taxation of real estate motivated by several factors, has exponentially increased the revenues in these counties overtime. The methodology of the present work is reflected in the case study, with the property tax revenues collected by the county of Loulé being the focus of the present dissertation. The aiming of this dissertation is to confirm the importance of the mentioned taxes in the county revenues structure. The income of both local taxes (IMI and IMT) will be compared with those of other counties that would be considered to be relevant for the present work. In conclusion, based on the achieved results, the county of Loulé is the medium-sized county with the highest revenue in both of these taxes, which the local property value greatly contributed.
Description
Keywords
Imposto municipal sobre imóveis (imi) Imposto municipal sobre as transmissões onerosas de imóveis (imt) Concelho de loulé Poder tributário Receitas próprias Independência financeira