Perspectiva da seletividade do IPTU em razão da função socioambiental


IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia




The scope of the work is to demonstrate that the current constitutional text already provides sufficient tools for the Imposto Predial e Territorial Urbano (Urban Property and Land Tax) to also be used in an extra tax purposes due to its social-environmental role.In the first place, because the tax already brings within its own structure characteristics that enable to change its rate, be it for attending a social function of property, either on account of the use or location. In this sense, this possibility is particularly important because, at most, these legal reforms are needed at the municipal level, ruling out any change on the Constitution. The application of this extra taxation is therefore feasible and immediate, which starts a reform process aimed at protecting the environment on a large scale. If coordinated among the members of the federation, this would naturally resonate in a comprehensive network of preservation, demonstrating an important artifice of the government for combining tax collection and an ecologically balanced environment.


extrafiscal socioambiental função social capacidade contributiva federação iptu (urban property and land tax) extra tax social-environmental social function taxpaying capacity federation direito iptu

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