ASPECTOS TÉCNICOS E JURÍDICOS DO IMPOSTO SOBRE A PROPRIEDADE PREDIAL E TERRITORIAL URBANA

• Autor(a) principal: Silva Tavares, Rodrigo
• Data de Publicação: 2023
• Outros Autores: Oliveira, Hamilton Afonso de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Estudos Jurídicos da Unesp (Online)
• Texto Completo: https://periodicos.franca.unesp.br/index.php/estudosjuridicosunesp/article/view/3479

This essay sought to address the taxable event of the urban property and territorial property tax (IPTU) and its hypothesis of tax incidence. The deductive method was used, which consists of basing itself on generalist statements, systematically through logical-deductive reasoning, to arrive at the explanation of the fundamentals. For this, the concept of ownership, possession, useful and immovable domain by nature or by physical access, as well as the legal difference between urban and rural areas, was demonstrated through bibliographical research. When seeking greater familiarity with the object under study, the features for the tax incidence of IPTU and the general aspects related to the nature and fiscal and extrafiscal functions of the tax were examined. In the end, it was concluded the importance of the phenomenon of taxation of urban real estate property, with the scope of adapting the levy to the economic potential of the taxed person, as well as ensuring the fulfillment of its social function.