Manzi, Rafael Henrique Dias2025-12-092025-12-092025LUIZ, Magaiver. O IPTU em Uberlândia: diagnóstico das práticas tributárias à luz das recomendações do TCU. Goiânia (GO), 2025. 161 f. Dissertação (Mestrado Profissional em Administração) - Centro Universitário Alves Faria, 2025.https://repositorio.unialfa.com.br/handle/123456789/686In the context of Brazilian Public Administration, marked by the pursuit of greater efficiency in tax management and the tackling of fiscal challenges, the Urban Property and Territorial Tax (IPTU) stands out as one of the main sources of municipal revenue. This research asks the following question: to what extent does the Uberlândia City Hall adopt the best practices recommended by the TCU for managing the IPTU? The general objective of this work is to verify the extent to which the municipality of Uberlândia adopts the recommended practices based on the criteria defined by the TCU for IPTU management. The research is a case study conducted at the Municipal Secretariat of Finance of Uberlândia, utilizing a qualitative and descriptive approach. Document analysis and semi-structured questionnaires for interviews with civil servants directly involved in the IPTU tax management were used as methodological processes for data collection. The content analysis of the interviews was conducted following Bardin's methodological proposal. The variables analyzed to achieve the study's objective were: updating the Generic Plant of Values (PGV); updating the real estate registry; adoption of technological solutions in the real estate registry; and surveys for IPTU regularization. Furthermore, a diagnosis of the practices adopted by the municipality in the IPTU tax management was performed. The survey results indicate that the Uberlândia Municipal Finance Department has a relatively organized structure, with its own legislation and a specific core for IPTU management, but it only partially complies with the TCU recommendations. The PGV was updated in 2024, following ABNT standards, but without previous periodic updates. The real estate registry shows weaknesses in systems and technologies, and the 2022 geoprocessing is outdated due to urban expansion. IPTU regularization programs exist, but with limited scope. Despite punctual advancements, structural and operational challenges remain in fully meeting the TCU recommendations. As limitations, the research did not quantify the monetary gains from the full compliance with the TCU recommendations, nor did it compare Uberlândia with similar municipalities.ptTribunal de Contas da União (TCU)Justiça FiscalImposto Predial e Territorial Urbano (IPTU)