Progressividade do IPTU

Abstract

The goal of this work is to study IPTU's taxation and itsprogress. It s sustainable that progressive IPTU is the instrument used by the Government, to reach the urban property social function, specifically ordering the city social functions full development and to guarantee their inhabitants' welfare (art.182 of the Constitution). The extrafiscalization doesn't elapse, by itself, of the contributive capacity principle, but of its coordination relation with the constitutional norm that authorizes its. Without the constitutional authorization for the progress, the tax can't increase in the taxpayer contributive capacity measure. The constitutional norms that establish authorization for the extrafiscalization and the contributive capacity accomplish the equality principle. It isn't enough the authorized norm inserted in the Supreme Text (art.156 § 1st - Constitutional Amendment nº 29/2000), so that the Municipal District be enabled to institute the progressive IPTU. The City Statute (Federal Law nº 10.257 of 2001) subjected the successive sanctions imposition to the owner, whose building don't be accomplishing the social function. The Municipal District only can institute the progressive IPTU after elaborating the Municipal Law that subjects the rule-head (specifically the quantitative criterion), with obedience to the City Statute. The municipal law inexistence carries the norm syntactic infirmity, for lack of the introductory vehicle