O IPTU progressivo no tempo: um instrumento de combate à especulação imobiliária

• Autor(a) principal: Marinho, Lutzenfannia Martins
• Data de Publicação: 2014
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/27726
• topic: Imposto predial e territorial urbano; Mercado imobiliário; Direito de propriedade

Increasingly, it is perceived in urban areas, the concentration and growth in the number of buildings not used, underutilized and not constructed, to the extent that some owners insist on maintaining their buildings without proper social function, to give space to speculative activity real estate. The real estate speculation, therefore, hinders the right to the city, having part of the population to move to outlying areas of the city, which is often forgotten by the Public Authorities that does not give them all structural apparatus urban, as collective transport, asphalt, schools, health posts, among others. Moreover, the present study aims to analyze the aspect of extra fiscal of IPTU progressive over time as a mechanism to combat property speculation, realizing the need of its realization in Municipalities. At first, it will discuss the extra fiscal function of taxes in Brazilian Law, highlighting this tax function in the effectuation of public policies. Later, it will examine the social function of property, weaving studies on real estate speculation. Finally, it will examine the Property Tax (IPTU) and progressivity over time, emphasizing the need of its realization in legislative Municipalities.