O IPTU progressivo no tempo e a função social da propriedade: análise sobre a progressividade extrafiscal do IPTU como instrumento de política urbana e a questão da moradia na cidade de Salvador-Bahia

Abstract

This monograph intends to discuss about the extratax progressivity applied to the Urban Land and Property Tax in the time, considering its extrafiscal nature and its attribution constitutionally given as an instrument of urban policy. For this, will be discuss, after a literature search, concepts such as: right to private property, since its conception as an absolute right to its understanding as a right-function; social function of urban property; extrafiscality and progressivity of the IPTU. As a delimitation, considering the city of Salvador, it is intended to carry out an analysis of the PDDU 2016 and the Salvador 500 Plan, demonstrating which urban policy instruments are being used and projects to be implemented that present themselves as alternatives to reducing the housing deficit. Regarding the application of the progressive IPTU over time on Brazil, it is intended to demonstrate which obstacles have already been experienced in the cities that applied that instrument, specifically on the cities of São Paulo/SP, Maringá/PR and Blumenau/SC, and whether it could be a form to reducing the housing deficit in Salvador, considering the current housing need of the city, against the quantity of empty and/or unbuilt properties in the city, and the period of time of its execution.