Introdução
Autor | Evandro Paes Barbosa |
Ocupação do Autor | Mestre em Direito Tributário pela Pontifícia Universidade Católica de São Paulo |
Páginas | 9-10 |
Page 9
Existem aproximadamente 5.550 (cinco mil, quinhentos e cinqüenta) Municípios utilizando-se da competência impositiva para o IPTU, em nosso País.
Se esta tributação for utilizada com a simples finalidade de arrecadar dinheiro para o atendimento das despesas públicas, a soma arrecadada corresponderá, certamente, a 2/3 (dois-terços) do que seria arrecadado numa tributação progressiva.
A partir de 1988, a nova ordem constitucional veio a permitir que o Município institua o IPTU progressivo, mas estabeleceu que o ente tributário somente poderá instituí-lo e cobrá-lo, se obedecer à lei federal (§ 4º do art. 182 da Carta Magna) - o Estatuto da Cidade (Lei 10.257 de 2001) - e elaborar lei municipal que regule a progressividade.
O que está acontecendo no Brasil é que os Municípios continuam a cobrar o imposto progressivo, instituido com base em legislação não recepcionada pela nova ordem constitucional.
Este expediente significa tributar com base em leis revogadas, em afronta clara e indiscutível ao princípio da estrita legalidade tributária (art. 150, inciso I, da Constituição Federal).
Page 10
A Carta Magna de 1988 autorizou a progressividade como instrumento destinado a atingir duas finalidades extrafiscais: 1) a ordenação do pleno desenvolvimento das funções sociais da cidade; 2) o bem estar dos seus habitantes.
O texto constitucional exige, como condição indispensável à aplicação da sanção da progressividade, que o Município elabore lei de sua competência, com obediência aos parâmetros do Estatuto da Cidade e da Constituição Federal.
A inexistência da lei municipal, produzida nos parâmetros da Constituição Federal (art. 182...
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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