NUDGE AS A STRATEGY TO INCREASE IPTU FISCAL COLLECTION

Abstract

Achieving effective rates of the most diverse Public Policies (PP) is directly related to management tools and the behavior and attitudes of citizens. Thinking about mechanisms that facilitate the achievement of a successful Public Policy leads us to use tools capable of influencing the change in the behavior of citizens. In this context, Behavioral Economics, through Nudges, reveals simple and low-cost mechanisms capable of promoting stimuli to desirable behaviors, beneficial to society and drivers of quality and improvement of the SP offered. Thus, Nudge, in its simplified definition: “an incentive, a Nudge”, becomes an innovative and important tool for government interventions to make a difference to society and, consequently, a way to promote social well-being. This article proposes the study of the application of Nudge in the tax collection process, specifically to tax revenue with emphasis on the Urban Property and Territorial Tax (IPTU), in the city of João Monlevade, Minas Gerais, Brazil. The objective is, therefore, through the methodology of successful examples, to transpose to the reality of Monlevade as a propellant for the increase of its tax collection, since in the municipality there are a large number of defaulters.