Tributação imobiliária no Brasil. Um difícil percurso rumo à política urbana

Abstract

PROPERTY TAXATION IN BRAZIL. A DIFFICULT PATH FOR URBAN POLICY. This article reviews the deadlock in Brazilian urban policy, ten years after the great expectations fueled by the enactment of the City Statute Law. Taxation of real estate was one of the principal legal tools created to control the process of urban expansion applied to the social involvement concerning property. The study of the incorporation of this tool into the normative processes of the municipalities shows that there is still some distance between the legal provision and the effective possibility of its use. Several hypotheses are proposed to explain this occurrence.

Keywords

• Urban policy
• real estate taxation
• urban property tax
• city statute
• Brazil.