{"id":3909,"date":"2024-03-12T11:00:20","date_gmt":"2024-03-12T14:00:20","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=3909"},"modified":"2024-03-12T13:12:28","modified_gmt":"2024-03-12T16:12:28","slug":"a-planta-generica-de-valores-nos-municipios-paranaenses-estudo-de-caso","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/a-planta-generica-de-valores-nos-municipios-paranaenses-estudo-de-caso\/","title":{"rendered":"A planta gen\u00e9rica de valores nos munic\u00edpios paranaenses estudo de caso"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3909\" class=\"elementor elementor-3909\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/03\/Cabecalho-em-Portugues-Ed-46-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-3914\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/03\/Cabecalho-em-Portugues-Ed-46-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/03\/Cabecalho-em-Portugues-Ed-46-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/03\/Cabecalho-em-Portugues-Ed-46-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/03\/Cabecalho-em-Portugues-Ed-46-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Resumo\u00a0<\/b><\/p><p>Este artigo tem por objetivo verificar o impacto da atualiza\u00e7\u00e3o parcial da PGV, no valor venal dos im\u00f3veis e na arrecada\u00e7\u00e3o, em um munic\u00edpio paranaense.\u00a0<\/p><p>Os munic\u00edpios s\u00e3o os entes federativos a quem foram destinados a menor quantidade de compet\u00eancia tribut\u00e1ria. Desse modo, remonta-se a import\u00e2ncia de gerirem seus tributos de forma eficaz.\u00a0<\/p><p>Um dos tributos de atribui\u00e7\u00e3o dos munic\u00edpios \u00e9 o Imposto Predial e Territorial Urbano (IPTU), que det\u00e9m um bom potencial arrecadat\u00f3rio, desde que gerido com responsabilidade \u2013 situa\u00e7\u00e3o que n\u00e3o \u00e9 percebida em grande quantidade nos munic\u00edpios paranaenses. Isto se d\u00e1 em boa parte pela falta de atualiza\u00e7\u00e3o da Planta Gen\u00e9rica de Valores (PGV), instrumento respons\u00e1vel pela atualiza\u00e7\u00e3o da base de c\u00e1lculo do IPTU.\u00a0<\/p><p>Esse cen\u00e1rio tamb\u00e9m foi evidenciado no Munic\u00edpio de Rio Branco do Sul. Entretanto, o munic\u00edpio, em 2021, atualizou, de forma parcial, o valor venal dos im\u00f3veis.\u00a0<\/p><p>Nesse contexto, pergunta-se: mesmo diante de uma atualiza\u00e7\u00e3o parcial, o impacto decorrente da atualiza\u00e7\u00e3o parcial da PGV quanto \u00e0 base de c\u00e1lculo e \u00e0 arrecada\u00e7\u00e3o no munic\u00edpio foi significativo? A fim de obter as respostas, utilizou-se de pesquisa quantitativa, de natureza aplicada, de aspecto descritivo, auxiliada por estudo de caso, onde foram selecionadas tr\u00eas regi\u00f5es e, em cada regi\u00e3o, tr\u00eas ruas.\u00a0<\/p><p>Assim, verificou-se uma m\u00e9dia geral de aumento em cada regi\u00e3o de 1.241,1%, 632,06% e 1.338,3%. Quanto \u00e0 arrecada\u00e7\u00e3o, ao fazer a compara\u00e7\u00e3o da receita obtida com o IPTU em rela\u00e7\u00e3o aos exerc\u00edcios de 2021 e 2022, demonstrouse um aumento de 197,7%.\u00a0<\/p><p><i><b>Palavras-chaves: <\/b>Imposto Predial e Territorial Urbano (IPTU). Planta Gen\u00e9rica de Valores. Arrecada\u00e7\u00e3o. Valor Venal dos im\u00f3veis.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7024e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7024e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e88d423\" data-id=\"e88d423\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9ffd0b ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"b9ffd0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-b9ffd0b\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-b9ffd0b&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/1-A-planta-generica-de-valores-nos-municipios-paranaenses-estudo-de-caso.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-b9ffd0b\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Resumo\u00a0 Este artigo tem por objetivo verificar o impacto da atualiza\u00e7\u00e3o parcial da PGV, no valor venal dos im\u00f3veis e na arrecada\u00e7\u00e3o, em um munic\u00edpio paranaense.\u00a0 Os munic\u00edpios s\u00e3o os entes federativos a quem foram destinados a menor quantidade de compet\u00eancia tribut\u00e1ria. Desse modo, remonta-se a import\u00e2ncia de gerirem seus tributos de forma eficaz.\u00a0 Um [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3911,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94],"tags":[8],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[225],"class_list":["post-3909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-materia-de-capa","tag-materia-de-capa","academias-nacional","edicoes-revista-edicao-46"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=3909"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3909\/revisions"}],"predecessor-version":[{"id":3919,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3909\/revisions\/3919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/3911"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=3909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=3909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=3909"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=3909"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=3909"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=3909"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=3909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}