Políticas públicas referentes ao patrimônio cultural edificado na cidade de Pelotas, RS : o caso da isenção do IPTU.

Abstract

This study aims to evaluate the effectiveness of applying a policy of tax exemption established in the city of Pelotas, Brazil. It is based on item II b of Article 6 from municipal Law Nº. 5146/2005, which says all properties that are part from Pelotas cultural heritage they have exemption from property tax and urban land if properly are preserved and restored according to the institution responsible. To prove this hypothesis, the assessment was treated as character measurement results, thus becoming a judgment about the positives and negatives of politics. In this perspective, we applied methods of field research, by collecting data in the body responsible for policy under analysis (quantitative basis) and semi-structured interviews with the residents of the municipality estate inventoried (qualitative basis). We interviewed 170 people who live on inventoried property belonging to the four areas of cultural heritage preservation from Pelotas, and, 109 have applied at least once, the tax exemption, and 61 had never requested the benefit, even if they have the right. From this, we have the following results: the four conservation areas, from 1st and 2nd allotment are predominantly commercial and areas of Porto and Caieira are mostly residential. In the first, most of the buildings were rented, as in others, most residents were owners. Residents requesting exemption of tax annually, most responded that the value of the exemption is negligible compared to the cost of maintaining the frontage of a property inventoried. For the people who had never applied for exemption from property tax, the main reason for the failure to request this benefit is the lack of information about the law. The intention of this study was to provide data on the process of implementing the policy of tax exemption in order to detect inconsistencies in the design of procedures and implementation, identifying barriers and obstacles in its development, ultimately generating data for reprogramming the aspects considered conflicting. In this sense, there was no shortage of tools that contribute to policy evaluation study, and that the lack of information is the main factor that leads to failure in some aspects of the policy.