O IPTU e suas características constitucionais e infraconstitucionais frente ao princípio da progressividade

Abstract

The Brazil today is considered one of the countries that contain the highest tax burden in the world, however, continues to occupy the last positions in the ranking that measures the quality of services offered to the population in relation to the taxes paid by taxpayers. Therefore, the public manager to analyze how best to apply the funds raised in order to offer the provision of better public services to taxpayers who fund the expenses of the public coffers. In this paper we tried to present the main features of the Building urban land tax (property tax) highlighting the role of the progressive tax. Similarly, it sought to verify that the progressivity of the property tax is not contrary to the basic principles contained in the constitution and other laws governing property taxes. To achieve this purpose was used as research technique to document research - literature. Therefore, it was observed that the principle of progressivity in time applied to the property tax is not contrary to the explicit and implicit principles contained in the Constitution and other laws, given that the constitution has based its application on the grounds of personal character and ability to pay each taxpayer.