Silva, Alexsandro Ferreira Cardoso daLeôncio, Érica Milena Carvalho Guimarães2023-11-172023-11-172023-08-28LEÔNCIO, Érica Milena Carvalho Guimarães. Tributação municipal e dinâmica imobiliária: análise do IPTU e do ITBI à luz da captura de mais-valias urbanas na RMNatal. Orientador: Dr. Alexsandro Ferreira Cardoso da Silva. 2023. 253f. Tese (Doutorado em Estudos Urbanos e Regionais) - Centro de Ciências Humanas, Letras e Artes, Universidade Federal do Rio Grande do Norte, Natal, 2023.https://repositorio.ufrn.br/handle/123456789/55384The theme of capturing urban capital gains is associated with the introduction of urban and tax instruments in various legislations. This is in pursuit of recovering the increments of real estate appreciation, stemming from the intense real estate dynamics in metropolises. On the other hand, the challenges faced by municipalities in managing their tax revenues are evident. In this context, it is important to highlight four municipalities in the Metropolitan Region of Natal (RMNatal) - Natal, Parnamirim, São Gonçalo do Amarante, and Extremoz. These municipalities exhibit high integration and illustrate a metropolitan expansion process driven by real estate appreciation dynamics in recent years. The analysis, conducted for the period between 2014 and 2021. From this perspective, it was inquired: how much and in what ways do the highly integrated municipalities in RMNatal manage to capture urban capital gains, generated by the valuation process resulting from real estate dynamics, and how does municipal taxation assist public investment in urban policy? The hypothesis that is defended here is that there is a real estate appreciation process in the areas with better urban infrastructure provision within the highly integrated municipalities of RMNatal. However, these cities face challenges at the municipal level in managing their property taxes and recapturing the capital gains generated in this appreciation process, which lead to a loss of revenue capacity and hinder investment in urban policy. Thus, the research focuses on property taxes and real estate dynamics in relation to the capacity of the municipalities to capture urban capital gains, along with the implementation of urban infrastructure projects. The general objetive is to comprehend how the highly integrated municipalities within RMNatal update and apply property taxation and urban capital gains instruments available in legislation, aiming to mitigate the socio-spatial inequalities inherent in the urban dynamics within their territory. This thesis constitutes an exploratory research employing predominantly quantitative methods, encompassing processes of data collection, systematization, analysis, and cross-referencing of public agency data concerning tax revenue, property tax (IPTU) and real estate transfer tax (ITBI) records, urban land prices, and their correlation with investments in urban infrastructure and services. In addition, qualitative methods were employed involving survey, systematization, and analysis of legislations across the four municipalities, along with the field journal created during the research execution. This approach aims to showcase the potential of these instruments and the role of property taxes, as well as to provide insights into the actions of municipal administrations, from the perspective of social justice and redistributivity.Acesso AbertoDinâmica urbanaTributação imobiliáriaRecaptura de mais-valias urbanasRegião Metropolitana - NataldoctoralThesisCNPQ::CIENCIAS HUMANAS::GEOGRAFIA::GEOGRAFIA REGIONAL