Legal analysis of property tax, the implementation of social function of property
Autor(a) principal: | |
---|---|
Data de Publicação: | 2010 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista do Direito Público |
Texto Completo: | https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7566 |
Resumo: | The current work has as its object to make an analysis over IPTU considering the necessity to relate it to other forms of acting that don’t limit only the gathering of tributes to the public safes, trespassing, therefore, the mere taxation, to get into what the doctrine has denominated extrafiscality. This other form of taxing promotes the social function of property. So, the research has developed itself from the analysis of the property’s social function, making some punctuations over the importance of the tax to the promotion of urban politics, of the Brazilian cities’ directive plans, as well as the regulations brought up by the Federal Constitution and the City’s Statute. Brought some historical considerations abroad the tribute, contextualizing it on what concerns to its matrix-rule, in a way of showing the tax hypothesis in its respective criteria, until it gets to the quantity, having in mind the extrafiscality takes into consideration the altering on the ratings. Therefore, approaches the issue of the extrafiscality, giving its concept, pointing its modalities, finalities and controversies. |
id |
UEL-2_1e30d9d011af4edca9e4b87f0beb8374 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/7566 |
network_acronym_str |
UEL-2 |
network_name_str |
Revista do Direito Público |
repository_id_str |
|
spelling |
Legal analysis of property tax, the implementation of social function of propertyA concretização da função social da propriedade análise jurídica do iptuPropertyExtrafiscal ProgressivitySocial FunctionIPTU.PropriedadeProgressividade ExtrafiscalFunção SocialIPTU.The current work has as its object to make an analysis over IPTU considering the necessity to relate it to other forms of acting that don’t limit only the gathering of tributes to the public safes, trespassing, therefore, the mere taxation, to get into what the doctrine has denominated extrafiscality. This other form of taxing promotes the social function of property. So, the research has developed itself from the analysis of the property’s social function, making some punctuations over the importance of the tax to the promotion of urban politics, of the Brazilian cities’ directive plans, as well as the regulations brought up by the Federal Constitution and the City’s Statute. Brought some historical considerations abroad the tribute, contextualizing it on what concerns to its matrix-rule, in a way of showing the tax hypothesis in its respective criteria, until it gets to the quantity, having in mind the extrafiscality takes into consideration the altering on the ratings. Therefore, approaches the issue of the extrafiscality, giving its concept, pointing its modalities, finalities and controversies. O presente trabalho tem como objetivo realizar uma análise crítica sobre as divergências existentes acerca do IPTU, traçando um paralelo entre o imposto em questão e os tributos que não se limitem à mera arrecadação aos cofres públicos, ultrapassando a fiscalidade, para adentrar no que a doutrina nomeia extrafiscalidade. Destina-se, a extrafiscalidade, a promover o dever jurídico pela Constituição Federal imposto à propriedade, dever de atender à função social. Deste modo, a pesquisa desenvolveu-se a partir da análise desse princípio maior destinado a orientar e limitar o direito individual de propriedade, realizando algumas pontuações sobre a importância do IPTU na promoção de políticas urbanas. Tratou-se das legislações pertinentes ao tema, previstas na Constituição Federal, Código Tributário Nacional e Estatuto da Cidade, entre outras. Foram ainda tecidas breves considerações históricas acerca do Imposto Predial e Territorial Urbano, contextualizando-o quanto à sua regra-matriz, para demonstrar seus componentes - hipótese tributária e seus respectivos critérios e relação jurídica tributária – e descrever, com maior vagar, o critério que efetivamente interessa à apreciação da extrafiscalidade, qual seja, o componente quantitativo. Derradeiramente, adentrou-se especificamente a extrafiscalidade, conceituando-a, apontando suas modalidades, finalidades e controvérsias.Universidade Estadual de Londrina2010-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/756610.5433/1980-511X.2010v5n1p23Revista do Direito Público; v. 5 n. 1 (2010); 23-421980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7566/6651Terasaca, CinthiaCunico, Dayane SouzaShimamura, Emiliminfo:eu-repo/semantics/openAccess2017-03-16T16:44:21Zoai:ojs.pkp.sfu.ca:article/7566Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:21Revista do Direito Público - Universidade Estadual de Londrina (UEL)false |
dc.title.none.fl_str_mv |
Legal analysis of property tax, the implementation of social function of property A concretização da função social da propriedade análise jurídica do iptu |
title |
Legal analysis of property tax, the implementation of social function of property |
spellingShingle |
Legal analysis of property tax, the implementation of social function of property Terasaca, Cinthia Property Extrafiscal Progressivity Social Function IPTU. Propriedade Progressividade Extrafiscal Função Social IPTU. |
title_short |
Legal analysis of property tax, the implementation of social function of property |
title_full |
Legal analysis of property tax, the implementation of social function of property |
title_fullStr |
Legal analysis of property tax, the implementation of social function of property |
title_full_unstemmed |
Legal analysis of property tax, the implementation of social function of property |
title_sort |
Legal analysis of property tax, the implementation of social function of property |
author |
Terasaca, Cinthia |
author_facet |
Terasaca, Cinthia Cunico, Dayane Souza Shimamura, Emilim |
author_role |
author |
author2 |
Cunico, Dayane Souza Shimamura, Emilim |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Terasaca, Cinthia Cunico, Dayane Souza Shimamura, Emilim |
dc.subject.por.fl_str_mv |
Property Extrafiscal Progressivity Social Function IPTU. Propriedade Progressividade Extrafiscal Função Social IPTU. |
topic |
Property Extrafiscal Progressivity Social Function IPTU. Propriedade Progressividade Extrafiscal Função Social IPTU. |
description |
The current work has as its object to make an analysis over IPTU considering the necessity to relate it to other forms of acting that don’t limit only the gathering of tributes to the public safes, trespassing, therefore, the mere taxation, to get into what the doctrine has denominated extrafiscality. This other form of taxing promotes the social function of property. So, the research has developed itself from the analysis of the property’s social function, making some punctuations over the importance of the tax to the promotion of urban politics, of the Brazilian cities’ directive plans, as well as the regulations brought up by the Federal Constitution and the City’s Statute. Brought some historical considerations abroad the tribute, contextualizing it on what concerns to its matrix-rule, in a way of showing the tax hypothesis in its respective criteria, until it gets to the quantity, having in mind the extrafiscality takes into consideration the altering on the ratings. Therefore, approaches the issue of the extrafiscality, giving its concept, pointing its modalities, finalities and controversies. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-07-15 |
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://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7566 10.5433/1980-511X.2010v5n1p23 |
url |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7566 |
identifier_str_mv |
10.5433/1980-511X.2010v5n1p23 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7566/6651 |
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 |
Universidade Estadual de Londrina |
publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
dc.source.none.fl_str_mv |
Revista do Direito Público; v. 5 n. 1 (2010); 23-42 1980-511X reponame:Revista do Direito Público instname:Universidade Estadual de Londrina (UEL) instacron:UEL |
instname_str |
Universidade Estadual de Londrina (UEL) |
instacron_str |
UEL |
institution |
UEL |
reponame_str |
Revista do Direito Público |
collection |
Revista do Direito Público |
repository.name.fl_str_mv |
Revista do Direito Público - Universidade Estadual de Londrina (UEL) |
repository.mail.fl_str_mv |
||rdpubuel@uel.br |
_version_ |
1799305929537093632 |