IPTU: Progressividade
Ano de defesa: | 2020 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
Departamento: |
Faculdade de Direito
|
País: |
Brasil
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | https://tede2.pucsp.br/handle/handle/23179 |
Resumo: | This dissertation analyzes the main aspects of progressivity in the IPTU, given the relevance of the matter, without pretending to exhaust it. The exhibition begins with a brief presentation of the concept of the legal system, with an emphasis on the importance of the Federal Constitution and the role of legal principles, followed by an exhibition by those who are more related to the progressiveness of the IPTU. Considering the vastness of the content of the referred principles, the study focuses on its aspects more connected with the systematic of the IPTU progressivity, but without neglecting to deal with the principiological bases that justify the progressive taxation. Then, it is about the federative principle and the allocation of tax powers to, in the sequence, study the IPTU matrix rule. In the analysis of the criteria that compose it, it deals, in an objective way, with the main discussions involving the tribute, concluding with the analysis of its criterion that houses the discussion of progressivity: the quantitative. At this point, the presentation on progressivity and its main theories and concepts begins, with the aim of reflecting whether the principle of progressivity is mandatory in the Brazilian legal system, in view of the constitutional determinations and applicable legal principles. The exhibition about the IPTU's fiscal progressivity begins, strongly marked by changes promoted by Constitutional Amendment no. 29/00 and in the STF jurisprudence, on which a panorama and critical analysis objective is made. Next, the IPTU's extrafiscal progressivity is addressed, dealing with its modalities and the main aspects e discussions of each one |
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Nagib, Luizahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8853847P0Favaro, Marcos Antônio2020-08-13T10:43:16Z2020-06-24Favaro, Marcos Antônio. IPTU: progressividade. 2020. 153 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020.https://tede2.pucsp.br/handle/handle/23179This dissertation analyzes the main aspects of progressivity in the IPTU, given the relevance of the matter, without pretending to exhaust it. The exhibition begins with a brief presentation of the concept of the legal system, with an emphasis on the importance of the Federal Constitution and the role of legal principles, followed by an exhibition by those who are more related to the progressiveness of the IPTU. Considering the vastness of the content of the referred principles, the study focuses on its aspects more connected with the systematic of the IPTU progressivity, but without neglecting to deal with the principiological bases that justify the progressive taxation. Then, it is about the federative principle and the allocation of tax powers to, in the sequence, study the IPTU matrix rule. In the analysis of the criteria that compose it, it deals, in an objective way, with the main discussions involving the tribute, concluding with the analysis of its criterion that houses the discussion of progressivity: the quantitative. At this point, the presentation on progressivity and its main theories and concepts begins, with the aim of reflecting whether the principle of progressivity is mandatory in the Brazilian legal system, in view of the constitutional determinations and applicable legal principles. The exhibition about the IPTU's fiscal progressivity begins, strongly marked by changes promoted by Constitutional Amendment no. 29/00 and in the STF jurisprudence, on which a panorama and critical analysis objective is made. Next, the IPTU's extrafiscal progressivity is addressed, dealing with its modalities and the main aspects e discussions of each oneEsta dissertação analisa os principais aspectos da progressividade no IPTU, dada a relevância da matéria, sem pretensão de esgotá-la. A exposição inicia-se com uma breve apresentação do conceito de sistema jurídico, com ênfase na importância da Constituição Federal e no papel dos princípios jurídicos, seguindo-se de exposição daqueles que mais se relacionam com a progressividade do IPTU. Considerando a vastidão do conteúdo dos referidos princípios, o estudo foca nos seus aspectos mais ligados com a sistemática da progressividade do imposto, mas sem deixar de tratar sobre as bases principiológicas que justificam a tributação progressiva. Trata-se, em seguida, do princípio federativo e da repartição de competências tributárias para, na sequência, adentrar-se o estudo da regra-matriz do IPTU. Na análise dos critérios que a compõe, trata-se, de forma objetiva, das principais discussões que envolvem o tributo, concluindo-se com a análise de seu critério que alberga a discussão da progressividade: o quantitativo. Nesse ponto, inicia-se o a exposição acerca da progressividade e de suas principais teorias e conceitos, com o objetivo de refletir se o princípio da progressividade é mandatório no sistema jurídico brasileiro, frente às determinações constitucionais e princípios jurídicos aplicáveis. Inicia-se então, a exposição acerca da progressividade fiscal do IPTU, fortemente marcada por alterações promovidas pela Emenda Constitucional n. 29/00 e na jurisprudência do STF, sobre as quais se faz objetivo panorama e análise crítica. Na sequência, abordase a progressividade extrafiscal do imposto, tratando-se de suas modalidades e dos principais aspectos e discussões acerca de cada uma delasapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/52184/Marcos%20Ant%c3%b4nio%20Favaro.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoImposto predial e territorial urbanoIPTUCapacidade contributiva (Direito tributário)IgualdadeProgressividade fiscalContributory capacityEqualityFiscal progressivityCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOIPTU: Progressividadeinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTMarcos Antônio Favaro.pdf.txtMarcos Antônio Favaro.pdf.txtExtracted texttext/plain316084https://repositorio.pucsp.br/xmlui/bitstream/handle/23179/4/Marcos%20Ant%c3%b4nio%20Favaro.pdf.txt7e8d8c8362e743f32279066caef78b8aMD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/23179/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALMarcos Antônio Favaro.pdfMarcos Antônio Favaro.pdfapplication/pdf1797048https://repositorio.pucsp.br/xmlui/bitstream/handle/23179/2/Marcos%20Ant%c3%b4nio%20Favaro.pdf9a1fb8ad5e2c8725a9cc1951f9c43f73MD52THUMBNAILMarcos Antônio Favaro.pdf.jpgMarcos Antônio Favaro.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/23179/3/Marcos%20Ant%c3%b4nio%20Favaro.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD53handle/231792022-08-22 18:12:04.413oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:12:04Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
IPTU: Progressividade |
title |
IPTU: Progressividade |
spellingShingle |
IPTU: Progressividade Favaro, Marcos Antônio Imposto predial e territorial urbano IPTU Capacidade contributiva (Direito tributário) Igualdade Progressividade fiscal Contributory capacity Equality Fiscal progressivity CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
IPTU: Progressividade |
title_full |
IPTU: Progressividade |
title_fullStr |
IPTU: Progressividade |
title_full_unstemmed |
IPTU: Progressividade |
title_sort |
IPTU: Progressividade |
author |
Favaro, Marcos Antônio |
author_facet |
Favaro, Marcos Antônio |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Nagib, Luiza |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8853847P0 |
dc.contributor.author.fl_str_mv |
Favaro, Marcos Antônio |
contributor_str_mv |
Nagib, Luiza |
dc.subject.por.fl_str_mv |
Imposto predial e territorial urbano IPTU Capacidade contributiva (Direito tributário) Igualdade Progressividade fiscal |
topic |
Imposto predial e territorial urbano IPTU Capacidade contributiva (Direito tributário) Igualdade Progressividade fiscal Contributory capacity Equality Fiscal progressivity CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Contributory capacity Equality Fiscal progressivity |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
This dissertation analyzes the main aspects of progressivity in the IPTU, given the relevance of the matter, without pretending to exhaust it. The exhibition begins with a brief presentation of the concept of the legal system, with an emphasis on the importance of the Federal Constitution and the role of legal principles, followed by an exhibition by those who are more related to the progressiveness of the IPTU. Considering the vastness of the content of the referred principles, the study focuses on its aspects more connected with the systematic of the IPTU progressivity, but without neglecting to deal with the principiological bases that justify the progressive taxation. Then, it is about the federative principle and the allocation of tax powers to, in the sequence, study the IPTU matrix rule. In the analysis of the criteria that compose it, it deals, in an objective way, with the main discussions involving the tribute, concluding with the analysis of its criterion that houses the discussion of progressivity: the quantitative. At this point, the presentation on progressivity and its main theories and concepts begins, with the aim of reflecting whether the principle of progressivity is mandatory in the Brazilian legal system, in view of the constitutional determinations and applicable legal principles. The exhibition about the IPTU's fiscal progressivity begins, strongly marked by changes promoted by Constitutional Amendment no. 29/00 and in the STF jurisprudence, on which a panorama and critical analysis objective is made. Next, the IPTU's extrafiscal progressivity is addressed, dealing with its modalities and the main aspects e discussions of each one |
publishDate |
2020 |
dc.date.accessioned.fl_str_mv |
2020-08-13T10:43:16Z |
dc.date.issued.fl_str_mv |
2020-06-24 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Favaro, Marcos Antônio. IPTU: progressividade. 2020. 153 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/23179 |
identifier_str_mv |
Favaro, Marcos Antônio. IPTU: progressividade. 2020. 153 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
url |
https://tede2.pucsp.br/handle/handle/23179 |
dc.language.iso.fl_str_mv |
por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.publisher.program.fl_str_mv |
Programa de Estudos Pós-Graduados em Direito |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
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Biblioteca Digital de Teses e Dissertações da PUC_SP |
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