The Progressivity in Time of the Real Estate Tax as an Urban Policy Instrument: A Case - The Municipality of Sobral, State of Ceará
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Data de Publicação: | 2016 |
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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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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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