Dívida ativa of IPTU in the Municipality of Uberlândia/MG:

does the region of residence influence default?

Abstract

Abstract: The objective of the study is to verify whether the region of residence of the taxpayer with dívida ativa of IPTU in the Municipality of Uberlândia/MG influences the probability of default. Secondary data was collected directly from the database of the financial system of the Administration of the Municipality of Uberlândia, against which univariate, bivariate, spatial and logistic regression analyzes were performed. The research sample is composed of 126,344 taxpayers who had unpaid IPTU debts registered in active debt on 12/31/2020, as well as those who already had those debts, but paid them between the period and 2010 and 2020. It should be noted that there is a greater concentration of defaulters in peripheral neighborhoods and in territorial sectors formed by neighborhoods in which taxpayers with lower nominal monthly household income reside. It was also found that the debtor's territorial sector of residence influences the probability of default. The findings may indicate the need to review the value of this tax in order to that is consistent with the contribution capacity of citizens, in order to make more burdens on those who have better financial conditions, higher value properties and more properties.