IPTU: Progressividade

Detalhes bibliográficos
Ano de defesa: 2020
Autor(a) principal: Favaro, Marcos Antônio lattes
Orientador(a): Nagib, Luiza
Banca de defesa: Não Informado pela instituição
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:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/23179
Resumo: 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