IPTU: Progressividade
This dissertation analyzes the main aspects of progressivity in the IPTU, given the relevance of the matter, without pretending to exhaust it. The exhibition begins with a brief presentation of the concept of the legal system, with an emphasis on the importance of the Federal Constitution and the ro...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | Repositório Institucional da PUC_SP |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.pucsp.br:handle/23179 |
| Acceso en línea: | https://tede2.pucsp.br/handle/handle/23179 |
| Access Level: | acceso abierto |
| Palabra clave: | Imposto predial e territorial urbano IPTU Capacidade contributiva (Direito tributário) Igualdade Progressividade fiscal Contributory capacity Equality Fiscal progressivity CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
| Sumario: | This dissertation analyzes the main aspects of progressivity in the IPTU, given the relevance of the matter, without pretending to exhaust it. The exhibition begins with a brief presentation of the concept of the legal system, with an emphasis on the importance of the Federal Constitution and the role of legal principles, followed by an exhibition by those who are more related to the progressiveness of the IPTU. Considering the vastness of the content of the referred principles, the study focuses on its aspects more connected with the systematic of the IPTU progressivity, but without neglecting to deal with the principiological bases that justify the progressive taxation. Then, it is about the federative principle and the allocation of tax powers to, in the sequence, study the IPTU matrix rule. In the analysis of the criteria that compose it, it deals, in an objective way, with the main discussions involving the tribute, concluding with the analysis of its criterion that houses the discussion of progressivity: the quantitative. At this point, the presentation on progressivity and its main theories and concepts begins, with the aim of reflecting whether the principle of progressivity is mandatory in the Brazilian legal system, in view of the constitutional determinations and applicable legal principles. The exhibition about the IPTU's fiscal progressivity begins, strongly marked by changes promoted by Constitutional Amendment no. 29/00 and in the STF jurisprudence, on which a panorama and critical analysis objective is made. Next, the IPTU's extrafiscal progressivity is addressed, dealing with its modalities and the main aspects e discussions of each one |
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