Análise exploratória da graduação da capacidade contributiva, através da progressividade fiscal, no IMI, em Portugal, e a verificação da constitucionalidade de sua aplicação ao IPTU no município do Recife

Abstract

Brazil has adopted a severe fiscal austerity regime as a means of combating the economic crisis through Constitutional Amendment No. 95/2016. In order to provide other solutions to deal with the crisis, especially in the Municipalities, since they are not covered by this constitutional amendment and also feel the effects of this serious crisis, the form of graduation of the ability to pay was analyzed, through of tax progressivity, in the IMI, considering only the urban buildings, one of the instruments used by this country in facing the crisis in 2016, after a disastrous experiment with an austerity regime in the period of 2011 to 2015, in addition to the verification of the possibility of applying this form of graduation of the ability to pay in the Tax on Urban Property and Land - IPTU of the Municipality of Recife / PE. The analysis was carried out with the use of bibliographical and documentary research, as well as the analysis of data provided by the Real Estate Registry of the Tax Unit of the Finance Department of the Municipality of Recife referring to the IPTU venous amounts and the Inter vivos Onerous Transmission Tax - ITBI, in the year 2015, a descriptive and explanatory analysis of all the material, as a way of verifying, starting from the question "would cause offense to the CRFB/88 the application of the form of graduation of the ability to pay, through the fiscal progressivity, carried out in IMI, in Portugal, in the IPTU of the Municipality of Recife / PE? ", the hypothesis that this form of graduation could be applied to the IPTU of the Municipality of Recife / PE. At the end of the analysis, this hypothesis was confirmed, and it was verified that more objectivity could be given in determining the IPTU calculation base, since the current way of establishing the tax base of this tax generates many difficulties for the taxpayer to understand the launch of the tax, in addition to presenting the inadequacy of the form of graduation of the ability to pay, through fiscal progressivity, performed by the Municipality of Recife / PE, considering the data of 2015. Finally, examples of how to improve the graduation of the ability to pay through fiscal progressivity in the Municipality.