Apresentação
Autor | Evandro Paes Barbosa |
Ocupação do Autor | Mestre em Direito Tributário pela Pontifícia Universidade Católica de São Paulo |
Páginas | 7-8 |
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Este livro tem a finalidade principal de fornecer ao operador do Direito a refiexão sobre alguns aspectos da regra-matriz do IPTU progressivo.
A nova ordem constitucional instaurada pela Carta Magna de 1988, em atendimento à função social da propriedade urbana, visou ordenar as cidades brasileiras e garantir aos brasileiros o bem-estar.
Todavia, o IPTU progressivo tornou-se apenas um meio para o aumento das arrecadações Municipais, ficando no esquecimento os objetivos constitucionais de dar à propriedade urbana função social.
Principalmente por tal razão, resolvemos estudar a progressividade do IPTU, para mostrar aos operadores do direito que os Municípios estão instituindo IPTU progressivo, com base em legislação revogada pela nova ordem constitucional.
Os contribuintes municipais brasileiros estão sendo confiscados, no passar dos anos, em razão do pagamento de um imposto ilegal.
Sustentamos neste trabalho a idéia de que a progressividade não é mera técnica de arrecadação. Ela é verdadeiro princípio constitucional, que está em relação
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de coordenação com o princípio da estrita legalidade tributária, da anterioridade, da igualdade e da segurança jurídica.
Somente a Constituição autoriza o ente tributário a instituir imposto progressivo.
Para o Município instituir IPTU progressivo, deve elaborar a lei municipal que o...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Progressividade do IPTU
- Dedicatória
- Apresentação
- Introdução
- O Sistema Jurídico
- Princípios Jurídicos
- A Norma Jurídica e a sua Elaboração
- A Regra-matriz deIncidência Tributária
- A Progressividade
- A Emenda Constitucional no 29/2000
- A Lei Federal 10.257 de 2001 (O Estatuto da Cidade)
- A Lei Municipal
- Conclusões
- Referências Bibliográficas
- Resumo
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