The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará

Detalhes bibliográficos
Autor(a) principal: Leonetti, Carlos Araújo
Data de Publicação: 2016
Outros Autores: Pontes, David Gomes
Tipo de documento: Artigo
Idioma: por
Título da fonte: Conpedi Law Review
Texto Completo: https://www.indexlaw.org/index.php/conpedireview/article/view/3670
Resumo: This article studies the use of progressive tax rates in time for the real estate tax as a tool for urban policy.Initially, talks about the constitutional design of the tax, emphasizing his prediction of performance in the urban policy. Then, taking as an example the law of the municipality of Sobral, State of Ceará, analyzes if it is conformed at constitutional and infra-constitutional norms. It is concluded that the municipal legislation of Sobral does not meet fully the requirements of the Magna Carta.It was adopted the inductive method of approach and the monographic method of procedure.
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spelling The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of CearáO IPTU Progressivo no Tempo como Instrumento de Política Urbana no Brasil: Um Caso Concreto - O Município de Sobral-CEReal estate tax; Tax progressivity; Urban policy; The social function of property; Tax IsonomyImposto predial territorial urbano; Progressividade. Política urbana; Função social da propriedade; IsonomiaThis article studies the use of progressive tax rates in time for the real estate tax as a tool for urban policy.Initially, talks about the constitutional design of the tax, emphasizing his prediction of performance in the urban policy. Then, taking as an example the law of the municipality of Sobral, State of Ceará, analyzes if it is conformed at constitutional and infra-constitutional norms. It is concluded that the municipal legislation of Sobral does not meet fully the requirements of the Magna Carta.It was adopted the inductive method of approach and the monographic method of procedure.Este artigo estuda o emprego de alíquotas progressivas no tempo para o IPTU (imposto sobre a propriedade predial e territorial urbana) como instrumento de política urbana.Inicialmente, discorre-se sobre o desenho constitucional do imposto, enfatizando sua previsão de atuação na política urbana. Em seguida, tomando-se como exemplo a legislação do Município de Sobral, no Estado do Ceará, analisa-se a conformidade desta às normas constitucionais e infraconstitucionais. Conclui-se que a legislação de Sobral não atende às exigências da Carta Magna.Adotou-se o método de abordagem indutivo, e o de procedimento, o monográfico.Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDILeonetti, Carlos AraújoPontes, David Gomes2016-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Avaliado pelos Paresapplication/pdfhttps://www.indexlaw.org/index.php/conpedireview/article/view/367010.26668/2448-3931_conpedilawreview/2016.v2i4.3670Conpedi Law Review; v. 2, n. 4 (2016): Instituciones y desarrollo en la hora actual de América Latina; 374-3932448-39312448-3931reponame:Conpedi Law Reviewinstname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)instacron:CONPEDIporhttps://www.indexlaw.org/index.php/conpedireview/article/view/3670/3170Direitos autorais 2017 Carlos Araújo Leonetti, David Gomes Ponteshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccess2021-08-20T02:09:25Zoai:ojs.indexlaw.org:article/3670Revistahttps://www.indexlaw.org/index.php/conpedireviewONGhttps://www.indexlaw.org/index.php/conpedireview/oaipublicacao@conpedi.org.br||indexlawjournals@gmail.com2448-39312448-3931opendoar:2021-08-20T02:09:25Conpedi Law Review - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)false
dc.title.none.fl_str_mv The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
O IPTU Progressivo no Tempo como Instrumento de Política Urbana no Brasil: Um Caso Concreto - O Município de Sobral-CE
title The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
spellingShingle The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
Leonetti, Carlos Araújo
Real estate tax; Tax progressivity; Urban policy; The social function of property; Tax Isonomy
Imposto predial territorial urbano; Progressividade. Política urbana; Função social da propriedade; Isonomia
title_short The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
title_full The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
title_fullStr The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
title_full_unstemmed The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
title_sort The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
author Leonetti, Carlos Araújo
author_facet Leonetti, Carlos Araújo
Pontes, David Gomes
author_role author
author2 Pontes, David Gomes
author2_role author
dc.contributor.none.fl_str_mv

dc.contributor.author.fl_str_mv Leonetti, Carlos Araújo
Pontes, David Gomes
dc.subject.por.fl_str_mv Real estate tax; Tax progressivity; Urban policy; The social function of property; Tax Isonomy
Imposto predial territorial urbano; Progressividade. Política urbana; Função social da propriedade; Isonomia
topic Real estate tax; Tax progressivity; Urban policy; The social function of property; Tax Isonomy
Imposto predial territorial urbano; Progressividade. Política urbana; Função social da propriedade; Isonomia
description This article studies the use of progressive tax rates in time for the real estate tax as a tool for urban policy.Initially, talks about the constitutional design of the tax, emphasizing his prediction of performance in the urban policy. Then, taking as an example the law of the municipality of Sobral, State of Ceará, analyzes if it is conformed at constitutional and infra-constitutional norms. It is concluded that the municipal legislation of Sobral does not meet fully the requirements of the Magna Carta.It was adopted the inductive method of approach and the monographic method of procedure.
publishDate 2016
dc.date.none.fl_str_mv 2016-12-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo Avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.indexlaw.org/index.php/conpedireview/article/view/3670
10.26668/2448-3931_conpedilawreview/2016.v2i4.3670
url https://www.indexlaw.org/index.php/conpedireview/article/view/3670
identifier_str_mv 10.26668/2448-3931_conpedilawreview/2016.v2i4.3670
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.indexlaw.org/index.php/conpedireview/article/view/3670/3170
dc.rights.driver.fl_str_mv Direitos autorais 2017 Carlos Araújo Leonetti, David Gomes Pontes
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Direitos autorais 2017 Carlos Araújo Leonetti, David Gomes Pontes
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI
publisher.none.fl_str_mv Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI
dc.source.none.fl_str_mv Conpedi Law Review; v. 2, n. 4 (2016): Instituciones y desarrollo en la hora actual de América Latina; 374-393
2448-3931
2448-3931
reponame:Conpedi Law Review
instname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
instacron:CONPEDI
instname_str Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
instacron_str CONPEDI
institution CONPEDI
reponame_str Conpedi Law Review
collection Conpedi Law Review
repository.name.fl_str_mv Conpedi Law Review - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
repository.mail.fl_str_mv publicacao@conpedi.org.br||indexlawjournals@gmail.com
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