Contribuição social para habitação: política tributária de apoio à correção do déficit habitacional no Brasil

• Ano de defesa: 2024
• Autor(a) principal: Ferreira, Raimundo Nonato
• Orientador(a): Nunes, Cleucio Santos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Déficit habitacional; Moradia popular; Políticas públicas; Justiça tributária
• Palavras-chave em Inglês: Housing deficit; Popular housing; Public policies; Tax justice
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3637

It is the role of public authorities to find ways to promote the social inclusion of segregated segments of the population and guarantee the realization of the rights established in the country's legislation. In the face of precarious labor relations, unemployment and the economic crisis, there is a tendency to turn housing into fortresses that isolate themselves from the outside environment, impairing mobility and accessibility and contributing to spatial and social segregation. To get around this situation, it is essential to work to re-include individuals in society, rethinking and re signifying the notion of collective space and urbanity. The social housing project is aimed at families within a certain income bracket, and the criteria for defining this bracket is transitory, based on the family's consumption pattern, which interferes with the calculation. When it comes specifically to the population earning up to three minimum wages, the government acts to offer subsidies to guarantee access to housing, which breaks with the conventional model of the profit-driven real estate market. Social housing projects must consider sustainability and quality of life indicators, which implies favoring local environmental conditions without compromising the future of subsequent generations. This approach goes beyond simple good intentions and requires a deep understanding of the population's demands. In this sense, a social contribution to housing is proposed, i.e. a tax policy that supports the correction of the housing deficit in Brazil, which is done as a lege ferenda, when it comes to a law to be created.