A progressividade fiscal do Imposto sobre a Propriedade Predial e Territorial Urbana (IPTU) à luz do princípio da igualdade: uma crítica à Emenda Constitucional n. 29/2000

• Autor(a) principal: Freitas Guimarães, Thiago Bermudes de
• Data de Publicação: 2019
• 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/22779
• topic: Imposto progressivo - Brasil; Igualdade perante a lei; Imposto Predial e Territorial Urbano; Princípios; Progressive taxation - Brazil; Equal rights; Principles; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This paper analyzes the progressive system of taxation of the urban property tax (IPTU) in light of its main aspects, with special emphasis on the principle of equality and the reasons that led to its creation. Therefore, we begin by the exposition of the tax system, notably the constitutional one, in which are inserted the legal norms as principles and rules. From the understanding of such notions, we will go into a relevant chapter of the study, in which we will expose what, in our opinion, are the best considerations about the principle of equality, adopting as the main theoretical reference the lessons of prescriptive period equality proposed by Humberto Ávila, in his Theory of Tax Equality. The principle of contributory capacity, that lies between the notions of equality and progressivity, and that arises from the first and configures the second, is a mandatory analysis, especially to the nuances of fiscal justice, which will be of great value in formulating the ideas proposed herein. We will then study the progressivity as a general concept, verifying its historical roots and the purposes for which it was created. When we detail the progressivity applied to a specific tax, that is, the urban property tax (IPTU), we will draw a particularized study of the tax, in order to expose its main and most relevant characteristics, especially those that, in some way, influence the graduation and application of its fiscal progressivity. Finally we will analyse the specific fiscal progressivity of the urban property tax (IPTU), introduced by EC n. 29/2000. We will also see in this chapter how the Federal Supreme Court, before and after the constitutional reform mentioned, understood and came to understand about the subject. In the seventh chapter, we intend to subject the fiscal progressivity of the urban property tax (IPTU) to the "equality test", that is, to develop the necessary comparisons between taxpayers, subject to rate increases, to verify compliance with the isonomy, and eventually to present our critique of EC n. 29/2000. In the final chapter, we will introduce our conclusion and the main points about the proposed discussion