A carregar...
Publicação
A eficácia do coeficiente de localização na aproximação do valor patrimonial tributário dos prédios urbanos ao valor de mercado
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.71 MB | Adobe PDF |
Orientador(es)
Resumo(s)
A presente investigação tem como principal objetivo analisar a relação entre o
valor fiscal (valor patrimonial tributário - VPT) e o valor de mercado dos imóveis
urbanos habitacionais, utilizando o Coeficiente de Localização (CL), com o intuito de
compreender se o CL está a cumprir a sua função de aproximação do VPT ao valor de
mercado.
Foram selecionadas três freguesias do município de Lisboa: Parque das Nações, Beato
e Santa Clara, no período temporal de análise compreendido entre os anos 2013 e 2022,
para se efetuar esta análise.
Nesta investigação foram utilizados dados referentes a todas as transações de imóveis
habitacionais, e comparados com os dados patrimoniais dos mesmos imóveis, que servem
de base à tributação em sede do IMI. Por último, foi criado um modelo econométrico e
aplicado o Método dos Mínimos Quadrados.
Com os resultados obtidos foi possível concluir que o CL, que é utilizado como
coeficiente fundamental na avaliação daqueles imóveis e como o mais importante
instrumento de aproximação do valor patrimonial tributário ao valor de mercado, está
desatualizado e é necessário revê-lo de modo a acompanhar o setor imobiliário atual.
Além disso, a investigação demonstrou que o processo de apuramento do CL poderá ser
feito automaticamente e com caráter anual. Do mesmo modo, a aplicação dos novos CL
poderia, e deveria, abranger todos os imóveis, mesmo os que já estão avaliados.
Estas conclusões são inovadoras face à doutrina existente porque pela primeira vez é
possível concluir o afastamento do VPT relativamente ao valor de mercado.
The present research aims to analyze the relationship between the fiscal value (Taxable Property Value - VPT) and the market value of urban residential properties, using the Coefficient of Location (CL). In other words, to determine whether the CL is fulfilling its function of approximating the VPT to the market value. Three civil parishes in Lisbon were selected for the analysis: Parque das Nações, Beato and Santa Clara, in the time period between 2013 and 2022, to carry out this analysis. The data used for this research was obtained from two data sources provided by the Instituto Nacional de Estatística (INE) related to the IMT and IMI were used and various filters were applied to obtain the final sample. In this investigation, data pertaining to all residential property transactions were used and compared with the asset details of the same properties. These asset details constitute the basis for property taxation under the IMI. An econometric model was created and the Least Squares Method was applied to it. Based on the obtained results, it can be concluded that the CL which serves as a fundamental coefficient in the assessment of these properties, is outdated and needs to be reviewed in order to keep up with the current real estate market. Additionally, the research demonstrated that the CL determination process can be automated and conducted annually. Furthermore, the application of the new CL should encompass all properties, including those that have already been assessed. These conclusions are innovative compared to existing doctrine because, for the first time, it is possible to infer a divergence between the VPT and the market value.
The present research aims to analyze the relationship between the fiscal value (Taxable Property Value - VPT) and the market value of urban residential properties, using the Coefficient of Location (CL). In other words, to determine whether the CL is fulfilling its function of approximating the VPT to the market value. Three civil parishes in Lisbon were selected for the analysis: Parque das Nações, Beato and Santa Clara, in the time period between 2013 and 2022, to carry out this analysis. The data used for this research was obtained from two data sources provided by the Instituto Nacional de Estatística (INE) related to the IMT and IMI were used and various filters were applied to obtain the final sample. In this investigation, data pertaining to all residential property transactions were used and compared with the asset details of the same properties. These asset details constitute the basis for property taxation under the IMI. An econometric model was created and the Least Squares Method was applied to it. Based on the obtained results, it can be concluded that the CL which serves as a fundamental coefficient in the assessment of these properties, is outdated and needs to be reviewed in order to keep up with the current real estate market. Additionally, the research demonstrated that the CL determination process can be automated and conducted annually. Furthermore, the application of the new CL should encompass all properties, including those that have already been assessed. These conclusions are innovative compared to existing doctrine because, for the first time, it is possible to infer a divergence between the VPT and the market value.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Tributação do Património Imobiliário Coeficiente de Localização Valor de Mercado dos Imóveis Real Estate Taxation Coefficient of Location Market Value of Properties
Contexto Educativo
Citação
Cachado, Henrique Marques de Sousa (2023). "A eficácia do coeficiente de localização na aproximação do valor patrimonial tributário dos prédios urbanos ao valor de mercado". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão