IPTU Progressivo no Tempo e o Projeto de Araraquara

• Autor(a) principal: Soares, Gabriel de Carvalho [UNESP]
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UNESP
• Texto Completo: http://hdl.handle.net/11449/203546; http://www.athena.biblioteca.unesp.br/exlibris/bd/capelo/2019-07-19/000917976.pdf
• topic: Impostos - Araraquara (SP); Imposto predial e territorial urbano; Impostos municipais; Local taxation

To reach the proposed objectives, the research was split into three chapters. The first chapter was structured in such a way so that the normative bases that orient taxation were left clear, highlighting the possibilities, characteristics and limits of the tributing powers, specially the taxes, furthermore, I presented the taxation characteristics of the federal entities, using the state of São Paulo and the city of Araraquara as examples of structure. Since the main goal of the research is the time progressive IPTU, the Araraquara structure was given a greater focus. In the second chapter, I detailed the IPTU in its taxating and non monetary functions, for that, it was necessary to explain the normative bases surrounding urban property, of the IPTU, in its normal and progressive conditions, and of the market value. Alongside the legal bases and the technical precepts, I have contextualized the actual scenario concerning the time progressive IPTU, bringing real life examples of its application and inquiring about its merits and efficiency. In the final chapter of this monography, I presented the proposal of the implementation of the time progressive IPTU and the updating of the Generical Plant of Values in the municipality of Araraquara, for such, it was necessary to present the juridical and historical contexts by which this debate is inserted. Always searching of a critical and impartial analysis, I exposed both sides of the debate, choosing the main arguments for and against the proposal that echo in the Legislative Power and society. In the end, I analyzed the arguments, strategies and actions of the groups of interest that would be affected by the implementation of the project, indicating the real intentions and suggesting another way of approaching the subject, so that the social acceptance increases and the social benefits of the utilization of the time progressive IPTU be reached