Progressividade e seletividade do IPTU e a função social da propriedade urbana

• Ano de defesa: 2023
• Autor(a) principal: Oliveira, Victor Falcão Sande e
• Orientador(a): Lins, Robson Maia
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: IPTU; Extrafiscalidade; Progressividade; Seletividade; Função Social da Propriedade
• Palavras-chave em Inglês: Property Tax; Extrafiscal Policy; Progressiveness; Selectivity; Social Function of Property
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/39419

The objective of this dissertation is to analyze the figures of fiscal progressivity, selective tax rates, and progressivity over time of the Urban Property and Land Tax (IPTU), from the perspective of the general theory of law, considering law as a complex of legal norms aimed at regulating individuals' behavior in society. To do so, initially, the study will address some introductory questions about the construction of scientific knowledge and the methodology used in this dissertation, as well as some fundamental categories used by the general theory of law for the construction and understanding of positive law. Subsequently, this dissertation will discuss the tax competence granted by the constitution for the establishment of the IPTU. Then, the criteria of the incidence rule-matrix of this studied tax will be thoroughly demonstrated, bringing forth the main issues involving this tax. Following that, this work will present introductory concepts on progressivity and selectivity, which will aid in the analysis of the proposed topic. Once this is done, the dissertation will delve into the main points of fiscal progressivity, the evolution and current definition of the concept of "social function of property," in order to develop the topic of selectivity and progressivity over time of the IPTU, of an extra-fiscal nature, as well as the limits that the infraconstitutional legislator must observe in establishing this tax. Finally, the study will provide a brief presentation of the process of constituting the tax credit in the IPTU