Resumo
Autor | Evandro Paes Barbosa |
Ocupação do Autor | Mestre em Direito Tributário pela Pontifícia Universidade Católica de São Paulo |
Páginas | 159-160 |
Page 159
O objetivo deste trabalho é estudar a tributação do IPTU e a sua progressividade.
Sustentamos que o IPTU progressivo é instrumento utilizado pelo Estado, para atingir a função social da propriedade urbana, especificamente a de "ordenar o pleno desenvolvimento das funções sociais da cidade e garantir o bem-estar de seus habitantes" (art. 182 da Carta Magna).
A extrafiscalidade não decorre, por si só, do princípio da capacidade contributiva, mas da sua relação de coordenação com a norma constitucional que a auto-riza. Sem a autorização constitucional para a progressividade, o imposto não pode aumentar na medida da capacidade contributiva do contribuinte. As normas constitucionais que estabelecem autorização para a extrafiscalidade e a capacidade contributiva realizam o sobre princípio da igualdade. Não basta a norma autoriza-dora inserida no Texto Supremo (art. 156 § 1º - Emenda Constitucional nº 29/2000), para que o Município esteja habilitado a instituir IPTU progressivo. O Estatuto da Cidade (Lei Federal nº 10.257 de 2001) regulou a imposição de sanções "s...
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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