Imposto Predial e Territorial Urbano extrafiscal como instrumento de política urbana e proteção ao meio ambiente

• Autor(a) principal: Azi, Gabriel Lemos
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/20816
• topic: Imposto Predial e Territorial Urbano; Política urbana; Meio ambiente; Municipal Property Tax; Urban policy; Environment; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The aim of this dissertation is to analyze the figure of the Municipal Property Tax (IPTU). To do so, we begin our explanation by demonstrating the relevance of the legal principles as the foundation of the national legal system, the true vectors of interpretation of all legal rules, especially those concerning taxation. Next, we work with the federative principle and the autonomy of municipalities, since the Municipal Property Tax is a competence of municipal federated entities, and the Union or the states cannot legislate on the matter, except in cases expressly listed in the Federal Constitution of 1988. When discussing taxation, especially property taxes, it is imperative to demonstrate that the ordinary municipal legislator must observe the informative principles of taxation. In this work, we discuss the necessity of observing the principles of legality, both the general principle, prescribed in Article 5, item II, and the strict legality, prescribed in Article 150, item I, both in the Constitution. Similarly, it is essential to adopt a progressive taxation which complies with the principle of the taxpayer’s ability to contribute. Likewise, the Municipal Property Tax does not have the sole aim of filling public coffers; it is rather an effective instrument of stimulative function, and can be used by municipalities as an instrument of urban politics and protection of the environment, as determined by the constitutional legislator in Article 182, and infraconstutional, in the 10.257/01 Act