DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX

Detalhes bibliográficos
Autor(a) principal: Lisboa, Julcira Maria de Mello Vianna
Data de Publicação: 2016
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Direito Brasileira (Online)
Texto Completo: https://www.indexlaw.org/index.php/rdb/article/view/3024
Resumo: This paper aims to deal in a brief and timely manner on the definition of property for the purpose of payment of municipal real estate tax. The goal is to elucidate some points on the subject in order to clear the vision on the importance of the municipal real estate tax. For this reason, this research shall be conducted through the deductive method, defining, at first, the property and its social function and its direction for the good of the community and social interest. Secondly, there is the property by physical accession and still by nature and following the various criteria that can be used to identify and differentiate the rural areas of the city. Finally, we analyze aspects of the hypothesis of incidence of the municipal real estate tax and progressive tax rates with tax character of supply from public safes.
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spelling DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAXDEFINIÇÃO DE PROPRIEDADE PARA FINS DE PAGAMENTO DO IPTU - IMPOSTO SOBRE A PROPRIEDADE PREDIAL E TERRITORIAL URBANAproperty; social function; municipal real estate tax; IPTU.propriedade; função social; imposto sobre a propriedade predial e territorial urbana; IPTU.This paper aims to deal in a brief and timely manner on the definition of property for the purpose of payment of municipal real estate tax. The goal is to elucidate some points on the subject in order to clear the vision on the importance of the municipal real estate tax. For this reason, this research shall be conducted through the deductive method, defining, at first, the property and its social function and its direction for the good of the community and social interest. Secondly, there is the property by physical accession and still by nature and following the various criteria that can be used to identify and differentiate the rural areas of the city. Finally, we analyze aspects of the hypothesis of incidence of the municipal real estate tax and progressive tax rates with tax character of supply from public safes.O presente trabalho trata de forma breve e pontual sobre a propriedade para fins de pagamento de IPTU. O objetivo é elucidar alguns pontos sobre essa matéria a fim de clarear a visão a respeito da importância do Imposto sobre a Propriedade Predial e Territorial Urbana. Para isso, a investigação se dá por meio do método dedutivo, definindo-se, num primeiro momento, a propriedade e sua função social e seu direcionamento para o bem da coletividade e o interesse social. Num segundo momento, verifica-se o imóvel por acessão física e imóvel por natureza e na sequência os vários critérios que podem ser utilizados para identificar e diferenciar o espaço rural do urbano. Por fim, analisam-se os aspectos da hipótese de incidência do IPTU e as alíquotas progressivas com caráter fiscal de abastecimento dos cofres públicos.Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDILisboa, Julcira Maria de Mello Vianna2016-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.indexlaw.org/index.php/rdb/article/view/302410.26668/IndexLawJournals/2358-1352/2016.v14i6.3024Revista de Direito Brasileira; v. 14, n. 6 (2016); 51-642358-13522237-583Xreponame:Revista de Direito Brasileira (Online)instname:Conselho Nacional de Pesquisa e Pós-Graduação em Direito (CONPEDI)instacron:CONPEDIporhttps://www.indexlaw.org/index.php/rdb/article/view/3024/2778info:eu-repo/semantics/openAccess2018-02-17T01:31:45Zoai:ojs.indexlaw.org:article/3024Revistahttps://www.indexlaw.org/index.php/rdb/PRIhttps://www.indexlaw.org/index.php/rdb/oairevistardb@gmail.com2358-13522237-583Xopendoar:2018-02-17T01:31:45Revista de Direito Brasileira (Online) - Conselho Nacional de Pesquisa e Pós-Graduação em Direito (CONPEDI)false
dc.title.none.fl_str_mv DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX
DEFINIÇÃO DE PROPRIEDADE PARA FINS DE PAGAMENTO DO IPTU - IMPOSTO SOBRE A PROPRIEDADE PREDIAL E TERRITORIAL URBANA
title DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX
spellingShingle DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX
Lisboa, Julcira Maria de Mello Vianna
property; social function; municipal real estate tax; IPTU.
propriedade; função social; imposto sobre a propriedade predial e territorial urbana; IPTU.
title_short DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX
title_full DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX
title_fullStr DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX
title_full_unstemmed DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX
title_sort DEFINITION OF PROPERTY FOR THE PURPOSE OF PAYMENT OF MUNICIPAL REAL ESTATE TAX
author Lisboa, Julcira Maria de Mello Vianna
author_facet Lisboa, Julcira Maria de Mello Vianna
author_role author
dc.contributor.none.fl_str_mv

dc.contributor.author.fl_str_mv Lisboa, Julcira Maria de Mello Vianna
dc.subject.por.fl_str_mv property; social function; municipal real estate tax; IPTU.
propriedade; função social; imposto sobre a propriedade predial e territorial urbana; IPTU.
topic property; social function; municipal real estate tax; IPTU.
propriedade; função social; imposto sobre a propriedade predial e territorial urbana; IPTU.
description This paper aims to deal in a brief and timely manner on the definition of property for the purpose of payment of municipal real estate tax. The goal is to elucidate some points on the subject in order to clear the vision on the importance of the municipal real estate tax. For this reason, this research shall be conducted through the deductive method, defining, at first, the property and its social function and its direction for the good of the community and social interest. Secondly, there is the property by physical accession and still by nature and following the various criteria that can be used to identify and differentiate the rural areas of the city. Finally, we analyze aspects of the hypothesis of incidence of the municipal real estate tax and progressive tax rates with tax character of supply from public safes.
publishDate 2016
dc.date.none.fl_str_mv 2016-08-01
dc.type.none.fl_str_mv
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.indexlaw.org/index.php/rdb/article/view/3024
10.26668/IndexLawJournals/2358-1352/2016.v14i6.3024
url https://www.indexlaw.org/index.php/rdb/article/view/3024
identifier_str_mv 10.26668/IndexLawJournals/2358-1352/2016.v14i6.3024
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.indexlaw.org/index.php/rdb/article/view/3024/2778
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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 Revista de Direito Brasileira; v. 14, n. 6 (2016); 51-64
2358-1352
2237-583X
reponame:Revista de Direito Brasileira (Online)
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 Revista de Direito Brasileira (Online)
collection Revista de Direito Brasileira (Online)
repository.name.fl_str_mv Revista de Direito Brasileira (Online) - Conselho Nacional de Pesquisa e Pós-Graduação em Direito (CONPEDI)
repository.mail.fl_str_mv revistardb@gmail.com
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