O IPTU COMO INSTRUMENTO DA FUNÇÃO SOCIAL DA PROPRIEDADE

Abstract

This study aims to demonstrate that the property tax progressive urban land is an important instrument of public poly in order that the property complies with urban social function. To do so is trough study of the national tax system with the definition of then tax and the taxing power defined by the Constitution, trough limitations on the might of also taxing as security to the citizens-taxpayers through the tax constitutional principles. Take care to explain what has to be the legal and tax bringing the concepts of its elements, such as major tax liability, tax liability incidental, theory of a triggering event, elements of the scent generating the subjective elements oh the legal obligation alfim-tax and tax credit. This is also the legal institutions of propriety, as well as this constitutional guarantee, besides dealing, moreover the social function of propriety and its definition elements and features. It’s made a comprehensive study on urban land propriety tax which includes its jurisdiction and the subjective asset taxable on the master plan for the generator of the tax its spatial and temporal elements its cost base and finally release progressive taxation and extrafiscalby differentiated tax rates. Finally comes the territorial progressive urban property tax as an instrument to fulfill the social function of property by the municipal public policies guided by Statute of the City’s Master Plan.