Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2016-07-20T16:56:19Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Vanessa Janiszewski.pdf: 1923385 bytes, checksum: e5c38b299eca370ed96858594f5a46ce (MD5) / Made available in DSpace on 2016-07-20T16:56:19Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Vanessa Janiszewski.pdf: 1923385 bytes, checksum: e5c38b299eca370ed96858594f5a46ce (MD5) Previous issue date: 2016-04-20 / Facepe / O objetivo deste estudo foi analisar o mercado imobiliário do município de Recife, verificando se existe evidência de uma possível supervalorização desses ativos; ressaltar a importância da previsão das receitas públicas para fins orçamentários, estudando e propondo um modelo de previsão de arrecadação da receita do IPTU, e; simular a adoção do Imposto sobre Especulação Imobiliário (PST - Property Speculation Tax) no cálculo e cobrança do IPTU no município de Recife, avaliando possíveis efeitos no valor arrecadado. A abordagem adotada para a execução do estudo foi de natureza quantitativa e a estratégia de pesquisa foi exploratória, utilizando-se como fonte de informações o levantamento de dados - receita histórica de IPTU e ITBI, valor imobiliário do Zap imóveis, dentre outros. Assim como a realização de pesquisa bibliográfica em livros, leis, normas, teses, dissertações, artigos técnicos e pesquisa na Internet, com o objetivo de estabelecer uma fundamentação teórica referente à problemática do estudo. Como resultado alguns pontos merecem destaque: foi possível observar que não há reais indícios de especulação imobiliária em Recife; foi proposto um modelo auto regressivo para a previsão da Receita do IPTU de Recife, e; foi encontrado evidência de uma leve elevação na arrecadação desta receita com a introdução do PST - tendo como premissa alguns condições descritas no trabalho. / The objective of this study was to analyze the real estate market in the city of Recife, examining if there is evidence of a possible overvaluation of these assets, some sort of real state bubble; emphasizing the importance of forecasting in public revenues for budgetary purposes, studying and proposing a revenue forecasting model of property tax revenues and; simulate the adoption of the PST (Property Speculation Tax) in the calculation and collection of property tax in the city of Recife, assessing possible effects on the amount collected. The approach adopted for the execution of the study was quantitative and the search strategy was exploratory, using as source of information data collection - Historical property tax revenue and ITBI, real estate value of Zap database, among others. As well as carrying out bibliographic research in books, laws, standards, theses, dissertations, technical articles and research on the Internet, in order to establish a theoretical framework concerning the issue of study. As a result it was observed that there is no solid evidence of speculation in Recife; proposed an AR model for the prediction of the property tax revenue from Recife, and; evidence of a slight rise in revenue this recipe with the introduction of the PST - with the premise some conditions described in the work.

Submitted by Luanna Matias (lua_matias@yahoo.com.br) on 2015-03-31T13:56:18Z No. of bitstreams: 2 Dissertação - Vander de Souza Lima - 2014.pdf: 3921399 bytes, checksum: e9dd2f2394e419b87ee02ba7efa89a03 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2015-04-06T10:54:24Z (GMT) No. of bitstreams: 2 Dissertação - Vander de Souza Lima - 2014.pdf: 3921399 bytes, checksum: e9dd2f2394e419b87ee02ba7efa89a03 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2015-04-06T10:54:24Z (GMT). No. of bitstreams: 2 Dissertação - Vander de Souza Lima - 2014.pdf: 3921399 bytes, checksum: e9dd2f2394e419b87ee02ba7efa89a03 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2014-02-25 / The accelerated urbanization process in Brazil in the last decades has made some urban problems arise and has made them worse, such as violence and lack of work. In order to minimize such problems, the Federal Constitution of 1988 dedicated a chapter to urban policy, which was regulated by the City Statute, guaranteeing to the citizens the right of the city, the urban land, housing, work and participation in the planning, among others. The urban planning is the basic instrument of the urban development and expansion politics, leading the city government to enforce the social functions of urban private property. However, in order to plan, it is necessary to know the reality about what and to what is planned, so that it becomes feasible and reaches the proposed aims. The instrument that allows us to know this reality is the updated Multifinalitary Territorial Register, which enables the planning agents to detect the problems, support the decision-making and even collect taxes from their jurisdiction. This current study aims to gather information regarding the truthfulness; update and usefulness of the Urban Cadastre in Jataí. As a methodological procedure, a few blocks of the city were selected and visited in order to collect descriptive pieces of information about each of their properties. Then, a crosscheck of information collected in field was carried out and compared to those contained in the documents given by the Department of Real Estate in Jataí. It was found out that the Real Estate Registry of Jataí has only served as the basis for the launch of Property Tax and Urban Planning (property tax - IPTU). However, it was noted that this has not been done effectively, since much of the information contained therein are incorrect or outdated, especially in relation to the built-up area and the characteristics of the buildings, reflecting, thus, in a failure and inefficient taxation, provided by outdated registry and, as a result, incorrect assessment of the properties. It was also highlighted that Jataí does not even have block plans, let alone geographical record. Thus, it is necessary that Jataí updates its Real Estate Registry, not only to correct the information contained therein, but also to implement a Geographic Information System to assist in the management of the register. / O acelerado processo de urbanização do Brasil nas últimas décadas fez surgir e agravar os problemas urbanos, como a violência e a falta de emprego. Visando minimizar tais problemas, a Constituição Federal de 1988 dedicou um capítulo à política urbana, o qual foi regulamentado pelo Estatuto da Cidade, garantindo aos cidadãos o direito à cidade, à terra urbana, à moradia, ao trabalho e à participação no planejamento, dentre outros. O Plano Diretor é o instrumento básico da política de desenvolvimento e expansão urbana, guiando a administração municipal para fazer cumprir as funções sociais da propriedade privada urbana. Contudo, para planejar, é preciso que se conheça a realidade sobre a qual e para a qual se planeja, a fim de que este seja viável e alcance seus objetivos. O instrumento que possibilita conhecer essa realidade é o Cadastro Territorial Multifinalitário atualizado, que permite aos agentes do planejamento detectar os problemas, subsidiar a tomada de decisões e, até mesmo, cobrar impostos de sua competência. O presente trabalho busca levantar informações a respeito da veracidade, atualidade e utilidade do Cadastro Urbano do município de Jataí. Como procedimento metodológico, foram selecionadas algumas quadras da cidade que foram visitadas, com o objetivo de se coletar as informações descritivas de cada um de seus imóveis. Em seguida, foi efetuada uma confrontação das informações coletadas em campo com aquelas que constam nos documentos cedidos pelo Setor de Cadastro Imobiliário de Jataí. Constatouse que o Cadastro Imobiliário Urbano de Jataí só tem servido de base para o lançamento do Imposto Predial e Territorial Urbano (IPTU). Contudo, observou-se que nem isso tem sido realizado de modo eficaz, uma vez que muitas das informações ali constantes estão erradas ou desatualizadas, principalmente no que se refere às áreas edificadas e às características das edificações, refletindo assim numa justiça fiscal falha e ineficiente, proporcionada pela desatualização cadastral e consequente incorreta avaliação dos imóveis. Verificou-se também que Jataí não possui sequer as plantas de quadra, que dirá um cadastro georreferenciado. Deste modo, faz-se necessário que Jataí atualize seu cadastro imobiliário, não só no sentido de corrigir as informações ali contidas, mas também de implementar um Sistema de Informações Geográficas que auxilie na gestão do cadastro.

There are different ways in how to assess a value to a property and which assessment technique that is used differs due to circumstances in each country, leading to different views of what is the best and most effective way. At the moment Botswana is suffering from obsolete valuation rolls and is in the position where the system could benefit of a reform. The overall purpose with this study is to gain knowledge about how Botswana and Sweden differ in terms of property tax assessment. By clarifying the similarities and differences between how values are allocated and by determining the most value-influencing factors in Botswana, improvements of the system could be suggested. The research methods that were used to fulfil the study consisted of a review of relevant literature together with a case study performed in Gaborone. The case study contained semi-structured interviews with applicable staff and questionnaires responded by twelve valuers. The findings of this study show that there are similarities between the countries way of assessing properties since they both base their values on market value, use comparable sales method and assess both land and buildings. However, there are also differences in terms of the approach of assessment. The main difference is that Botswana applies an individual assessment method and Sweden mass appraisal. Other differences are the ones responsible for performing the assessment, and the structure of the assessment in terms of collecting data and the periods of assessment. Furthermore, the results from the questionnaires demonstrated that the most value-influencing factors for residential properties in Botswana are water, electricity and site amenities. The main conclusions drawn from this study is that Botswana could benefit from a movement towards mass appraisal and apply parts of the Swedish system. To make this possible to implement our recommendations are; to change the mindset of the stakeholders, increase awareness among property owners, base the valuation on a few important factors and computerize the cadastral register. A future research topic could be to investigate how a mass appraisal could be implemented as a step-by-step process. / Det finns olika sätt att bedöma ett värde på en fastighet och de bedömningstekniker som används varierar beroende på varje lands förutsättningar, vilket leder till olika uppfattningar om vad som är det bästa och mest effektiva sättet att värdera på. Botswana lider för närvarande av föråldrade taxeringsvärden och systemet skulle gynnas av en reform. Det huvudsakliga syftet med denna studie är att utveckla kunskap om hur fastighetstaxeringen i Botswana och Sverige skiljer sig åt. Genom att tydliggöra likheter och skillnader i hur fastigheterna i länderna tilldelas ett taxeringsvärde och genom att klarlägga de mest värdepåverkande faktorerna för fastigheterna i Botswana, kunde förbättringar av det botswanska systemet föreslås. För att genomföra studien utfördes en litteraturstudie baserad på relevant litteratur samt en fallstudie i Gaborone, som är huvudstaden i Botswana. Fallstudien innehöll dels semistrukturerade intervjuer med affärsmän inom området samt enkäter som besvarades av tolv värderingsmän. Resultaten av denna studie visar att den främsta likheten mellan länderna är att fastighetstaxeringsvärdet baseras på marknadsvärdet, detta är i sin tur baserat på ortsprismetoden och både mark och byggnader värderas. De skillnader som visade sig rörde tillvägagångssättet för bedömningen. Den största skillnaden är att Botswana tillämpar en individuell värdering och Sverige massvärdering. Andra skillnader som visade sig var bland annat vem det är som utför värderingen, hanteringen av insamlad data samt när värderingarna äger rum. Vidare visar resultaten från enkäterna att de mest värdepåverkande faktorerna för småhus i Botswana är vatten, el och tillgång till service. Slutsatsen av denna studie blev att Botswana skulle kunna gynnas av att implementera delar av det svenska fastighetstaxeringssystemet och i och med det gå mer mot massvärdering. För att kunna göra detta genomförbart är våra rekommendationer; att ändra tänkesätten hos de berörda parterna, öka medvetenheten bland fastighetsägare, basera värderingen på färre faktorer och datorisera fastighetsregistret. Ett framtida område för forskning skulle kunna vara att undersöka hur en massvärdering skulle kunna implementeras steg för steg.

The diploma thesis deals with the real estate tax in OECD countries. The aim of this thesis is to compare particular methods of the determination of the tax base. The detailed analysis will be made in eleven europaean countries including Czech republic. I will also focus on the tax rates and tax discount systems. Using various sources i have analyzed an actual situation in real estate taxation systems and deduced the positive and negative effects of each tax base approach. In the end of this thesis I will present a complete real estate tax system.

Master's thesis is devoted to improving the taxation of real estate of individuals in the PRC. Final qualifying work consists of introduction, three chapters, conclusion and list of references. The first chapter examines the models of real estate taxation of individuals used in different countries. The second chapter analyzes the effectiveness of taxation of real estate in the PRC. The third chapter provides recommendations for reforming the property tax on individuals in China. / Магистерская диссертация посвящена совершенствованию налогообложения недвижимости физических лиц в КНР. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе изучены модели налогообложения недвижимости физических лиц, применяемых в разных странах. Во второй главе проведён анализ эффективности налогообложения недвижимости в КНР. В третьей главе разработаны рекомендации по реформированию налога на недвижимость физических лиц в Китае.

No description available.

The purpose of this investigation is to determine whether or not Denton County gained or lost from the construction of Lake Dallas from the tax valuation standpoint.

This masters thesis focuses on real estate taxation in the Czech Republic and Great Britain. The theoretical part of this thesis presents the tax system in both countries as well as basic information about property taxes and the system of taxation of property. The practical part of this thesis consists mainly of model examples of taxation of real estate intended for housing and real estate with commercial use. Part of this work is also aimed at comparing the tax burden. The comparison of taxes on property in both countries is made by comparing taxes on property with GDP and with total taxation. The final part of this thesis compares the tax burden in both countries by using the results from the model examples.

This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes related to real estate, both in the Czech Republic and Ireland. In the last part, using the model examples, is quantified and then compared the magnitude of the tax burden on real estate taxation in the monitored countries. First, a comparison of the Czech real estate tax and Irish local tax is compared, and then the real estate tax introduced in the Czech Republic is compared with the stamp duty introduced in Ireland.

Résumé : Deux dimensions de l’autonomie financière des métropoles internationales sont présentées : le potentiel financier et le pouvoir financier. À partir de deux études de cas, Lyon et Montréal, la thèse présente un modèle d’autonomie financière comme dimension stratégique du développement des métropoles internationales. Les résultats aboutissent à deux portraits différents. L’un fait ressortir l’importance et le rôle du pouvoir financier : à Lyon, le débat de l’autonomie financière porte principalement sur les manières de garantir son pouvoir financier, alors que son potentiel financier est relativement préservé. L’autre fait ressortir l’importance et le rôle du potentiel financier : Montréal fait face avant tout à une problématique de potentiel financier, qu’elle se doit de régler avant même de s’attaquer à la problématique de son pouvoir financier. La complémentarité et l’interdépendance des deux dimensions se traduisent directement dans leurs choix politiques et dans leur planification stratégique, autour d’un élément fédérateur, le citoyen. // Abstract : Two dimensions of the financial autonomy of metropolises are presented: financial potential and financial power. Based on two case studies, one of Lyon, the other of Montréal, this thesis seeks to show that a financial autonomy model is a strategie dimension in the development of international metropolises. The findings result in two différent metropolitan portraits. One emphasizes the importance of financial power: in Lyon, the debate over financial autonomy chiefly concerns the ways of guaranteeing its financial power, while its financial potential remains relatively intact. The other emphasizes the role of financial potential: in Montréal, the main problem concerns its financial potential and the question of whether this problem should be resolved before even attempting to deal with the question of financial power. The complementarity and interdependence of these two dimensions translate directly into choices in policy and strategie planning around a unifying element: the citizen.