Progressividade do IPTU como instrumento de intervenção no uso e ocupação do solo urbano aplicado ao município de Itapetininga

Abstract

The present work is analyzing the application of the instrument "Progressive IPTU in time", in the municipality of Itapetininga, in the Federal Constitution of 1988 and in the Statute of the City (Federal Law 10.257 / 01), being regulated by the Plans Municipal Directors. The study of the instrument "progressivity in time" can serve as an example for an attempt to support the hypothesis, aiding in the application of aliquot in the municipality. The progressivity of the aliquot in time aims to combat the idleness of the real estate in the urbanized areas, stimulating or discouraging certain types of functions for the common good. In order to update the IPTU rates, the IPTU contribution power can be used to adjust municipal legislation, but it does not apply to municipal control, payment or compulsory use, foreseen in its Master Plan for the urban fulfillment of its social function. It concludes that the instruments are in the Constitution of 88 to exercise the function of social inclusion in the boards of management of the present day, since it is allowed to tax the application of such instruments, from the discretionary public administration in this sense, and that often there is no application or use of instruments for lack of local political will. Opportunities for the work of a bibliographic office and documents related to the topic, such as the article and the academic papers, can be used as a database on the subject. This study has a qualitative and descriptive character that relates the candidates to the City Statute in relation to the performance of the social function and its capacity of application in the municipality of Itapetininga.