Instrumentos tributários para realização de políticas urbanas

Abstract

The purpose of this study is to investigate the means available to public administration to manage the costs from maintaining, improving and constructing cities, i.e., to establish relations between Urban Law whose subject matter, on a general basis, is the study of cities as urban centers and Tax Law understood as the branch of Law that regulates the tax-legal relations between taxpayers and the Government. From the perspective of real situations, these relations prove extremely relevant to the extent that it is by means of Tax Law that money is collected for public funds, in order to support the construction or reform of cities, thus assuring life quality for their inhabitants, in compliance with the determinations provided for in the Constitution. The starting point of this study is the Federal Constitution, always taking into account the dignity of the individual and the social role of the property, as well as Law 10,257 of 2001, which sets forth in Article 2 therein that there shall be an equal distribution of the benefits and charges arising from the urbanization process, an alignment between economic, tax and financial policy instruments, public spending and the purposes of urban development, so as to prioritize the investments that lead to general well-being, to the usufruct of assets by the many income-segments , as well as the recovery of Government investments that result in the valuing of public properties. From our point of view, such investments complement the Federal Constitution and support the enforcement of the constitutional principles. Therefore, the relations intended to be established herein arise from Legal Science itself, the Federal Constitution and the City Statute, whose general guidelines contemplate such integration