Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-09-04T20:51:07Z No. of bitstreams: 1 DanielNicolauDeVasconcelosPinheiro_DISSERT.pdf: 15857764 bytes, checksum: 79a69ff347052c904858cd3072c94551 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-09-06T21:31:38Z (GMT) No. of bitstreams: 1 DanielNicolauDeVasconcelosPinheiro_DISSERT.pdf: 15857764 bytes, checksum: 79a69ff347052c904858cd3072c94551 (MD5) / Made available in DSpace on 2017-09-06T21:31:38Z (GMT). No. of bitstreams: 1 DanielNicolauDeVasconcelosPinheiro_DISSERT.pdf: 15857764 bytes, checksum: 79a69ff347052c904858cd3072c94551 (MD5) Previous issue date: 2016-12-06 / As interven??es estatais financiadas com verba p?blica criam ambi?ncias (externalidades), que valorizam algumas localiza??es em detrimento de outros. Essa valoriza??o (mais-valia fundi?ria), n?o ? gerada com o esfor?o solit?rio de um ?nico propriet?rio, mas sim, ? constru?da socialmente com a evolu??o do espa?o urbano das cidades ao longo do tempo. Torna-se justo que sejam implementadas a??es e medidas que visem recuperar esta valoriza??o, ou parte dela, e que esse valor seja reinsvestido em localidades menos favorecidas socialmente. Este trabalho buscou encontrar os lugares com maior valoriza??o imobili?ria na cidade de Natal-RN, utilizando como ferramentas as an?lises dos dados de IPTU, ITIV e OODC, confrontadas com as obras estruturantes e equipamentos p?blicos da cidade, com o fim de identificar se existe a implementa??o de ferramentas de recupera??o de maisvalias fundi?rias urbanas e se os recursos obtidos atrav?s delas, est?o sendo aplicados de forma redistributiva. / Public investments in the city create urban features that add value to certain locations but not to others. This is a plus value collectively generated in the long run, in the production of urban space, not by specific individuals. Thus, it is only fair that individuals who benefit from this process have to pay back and contribute towards investments to develop less favoured, and poorer areas. This dissertation sought to identify the most valued areas in Natal, Brazil, using three data sets related to taxation on land transactions, property and use (IPTU, ITIV and OODC). The amount of taxes collected is seen in confrontation with structural developments and investments in new public equipments and services in the city. The idea is to evaluate if the taxation system has served as a means of income redistribution.