{"id":2368,"date":"2021-07-27T15:39:02","date_gmt":"2021-07-27T18:39:02","guid":{"rendered":"https:\/\/madeusp.com.br\/?post_type=made_publication&p=2368"},"modified":"2024-11-01T19:37:14","modified_gmt":"2024-11-01T22:37:14","slug":"desafios-e-possibilidades-de-uma-maior-progressividade-tributaria-no-brasil-o-caso-do-iptu","status":"publish","type":"made_publication","link":"https:\/\/madeusp.com.br\/en\/publications\/articles\/desafios-e-possibilidades-de-uma-maior-progressividade-tributaria-no-brasil-o-caso-do-iptu\/","title":{"rendered":"Desafios e possibilidades de uma maior progressividade tribut\u00e1ria no Brasil: o caso do IPTU"},"content":{"rendered":"

H\u00e1 um cres\u00adcen\u00adte con\u00adsen\u00adso na lite\u00adra\u00adtu\u00adra econ\u00f4\u00admi\u00adca e no pro\u00adces\u00adso de for\u00admu\u00adla\u00ad\u00e7\u00e3o de pol\u00ed\u00adti\u00adcas p\u00fabli\u00adcas de que, do pon\u00adto de vis\u00adta da efi\u00adci\u00ad\u00ean\u00adcia e da jus\u00adti\u00ad\u00e7a soci\u00adal, \u00e9 dese\u00adj\u00e1\u00advel ele\u00advar a tri\u00adbu\u00adta\u00ad\u00e7\u00e3o sobre rique\u00adza no Bra\u00adsil. O IPTU, impos\u00adto sobre pro\u00adpri\u00ade\u00adda\u00adde mais anti\u00adgo do pa\u00eds, exis\u00adten\u00adte des\u00adde 1808, \u00e9 um bom exem\u00adplo dis\u00adso: sua par\u00adti\u00adci\u00adpa\u00ad\u00e7\u00e3o na recei\u00adta dos muni\u00adc\u00ed\u00adpi\u00ados bra\u00adsi\u00adlei\u00adros \u00e9, em m\u00e9dia, bas\u00adtan\u00adte bai\u00adxa, e seu poten\u00adci\u00adal dis\u00adtri\u00adbu\u00adti\u00advo \u00e9 pou\u00adco explorado.<\/p>\n

Nes\u00adta nota, apre\u00adsen\u00adta\u00admos um levan\u00adta\u00admen\u00adto sobre o padr\u00e3o inter\u00adna\u00adci\u00ado\u00adnal de tri\u00adbu\u00adta\u00ad\u00e7\u00e3o sobre pro\u00adpri\u00ade\u00adda\u00addes urba\u00adnas e tra\u00ad\u00e7a\u00admos o his\u00adt\u00f3\u00adri\u00adco do IPTU no Bra\u00adsil. Argu\u00admen\u00adta\u00admos que a gran\u00adde hete\u00adro\u00adge\u00adnei\u00adda\u00adde da arre\u00adca\u00adda\u00ad\u00e7\u00e3o des\u00adte impos\u00adto entre muni\u00adc\u00ed\u00adpi\u00ados simi\u00adla\u00adres \u00e9 um indi\u00adca\u00adti\u00advo do poten\u00adci\u00adal n\u00e3o efe\u00adti\u00adva\u00addo de uma mai\u00ador arre\u00adca\u00adda\u00ad\u00e7\u00e3o e pro\u00adgres\u00adsi\u00advi\u00adda\u00adde tri\u00adbu\u00adt\u00e1\u00adria nas recei\u00adtas muni\u00adci\u00adpais. Al\u00e9m dis\u00adso, mos\u00adtra\u00admos que a infra\u00ades\u00adtru\u00adtu\u00adra ins\u00adti\u00adtu\u00adci\u00ado\u00adnal dos muni\u00adc\u00ed\u00adpi\u00ados, em espe\u00adci\u00adal a atu\u00ada\u00adli\u00adza\u00ad\u00e7\u00e3o da plan\u00adta gen\u00e9\u00adri\u00adca de valo\u00adres, est\u00e1 asso\u00adci\u00ada\u00adda a uma mai\u00ador arrecada\u00e7\u00e3o.<\/p>\n

Dia\u00adlo\u00adgan\u00addo com a lite\u00adra\u00adtu\u00adra de capa\u00adci\u00adda\u00adde esta\u00adtal (sta\u00adte capa\u00adcity), apre\u00adsen\u00adta\u00admos evi\u00add\u00ean\u00adci\u00adas que indi\u00adcam que medi\u00addas ado\u00adta\u00addas por deter\u00admi\u00adna\u00addos muni\u00adc\u00ed\u00adpi\u00ados, como a atu\u00ada\u00adli\u00adza\u00ad\u00e7\u00e3o e a infor\u00adma\u00adti\u00adza\u00ad\u00e7\u00e3o plan\u00adta gen\u00e9\u00adri\u00adca de valo\u00adres, est\u00e3o rela\u00adci\u00ado\u00adna\u00addas a uma m\u00e9dia de par\u00adti\u00adci\u00adpa\u00ad\u00e7\u00e3o do IPTU nas recei\u00adtas pr\u00f3\u00adpri\u00adas 4 pon\u00adtos per\u00adcen\u00adtu\u00adais mai\u00ador do que em muni\u00adc\u00ed\u00adpi\u00ados que n\u00e3o as imple\u00admen\u00adta\u00adram, dado o mes\u00admo n\u00edvel de ren\u00adda. Al\u00e9m dis\u00adso, essas mes\u00admas vari\u00e1\u00adveis est\u00e3o asso\u00adci\u00ada\u00addas a uma mai\u00ador recei\u00adta cor\u00adren\u00adte. Por fim, esti\u00adma\u00admos que a atu\u00ada\u00adli\u00adza\u00ad\u00e7\u00e3o da base de c\u00e1l\u00adcu\u00adlo do IPTU tam\u00adb\u00e9m est\u00e1 vin\u00adcu\u00adla\u00adda \u00e0 melho\u00adria na pres\u00adta\u00ad\u00e7\u00e3o de ser\u00advi\u00ad\u00e7os p\u00fabli\u00adcos \u2013 no caso ana\u00adli\u00adsa\u00addo, o mane\u00adjo de res\u00ed\u00addu\u00ados s\u00f3li\u00addos: muni\u00adc\u00ed\u00adpi\u00ados que fize\u00adram a atu\u00ada\u00adli\u00adza\u00ad\u00e7\u00e3o da plan\u00adta t\u00eam a pro\u00adpor\u00ad\u00e7\u00e3o do lixo des\u00adti\u00adna\u00adda cor\u00adre\u00adta\u00admen\u00adte (ater\u00adros sani\u00adt\u00e1\u00adri\u00ados e reci\u00adcla\u00adgem) em 2,5 pon\u00adtos per\u00adcen\u00adtu\u00adais em rela\u00ad\u00e7\u00e3o \u00e0que\u00adles que n\u00e3o a fizeram.<\/p>\n","protected":false},"excerpt":{"rendered":"

H\u00e1 um cres\u00adcen\u00adte con\u00adsen\u00adso na lite\u00adra\u00adtu\u00adra econ\u00f4\u00admi\u00adca e no pro\u00adces\u00adso de for\u00admu\u00adla\u00ad\u00e7\u00e3o de pol\u00ed\u00adti\u00adcas p\u00fabli\u00adcas de que, do pon\u00adto de vis\u00adta da efi\u00adci\u00ad\u00ean\u00adcia e da jus\u00adti\u00ad\u00e7a soci\u00adal, \u00e9 dese\u00adj\u00e1\u00advel ele\u00advar a tri\u00adbu\u00adta\u00ad\u00e7\u00e3o sobre rique\u00adza no Bra\u00adsil. O IPTU, impos\u00adto sobre pro\u00adpri\u00ade\u00adda\u00adde mais anti\u00adgo do pa\u00eds, exis\u00adten\u00adte des\u00adde 1808, \u00e9 um bom exem\u00adplo dis\u00adso: sua participa\u00e7\u00e3o [\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[175],"class_list":["post-2368","made_publication","type-made_publication","status-publish","hentry","made_publication_type-policy-notes"],"acf":[],"yoast_head":"\nDesafios e possibilidades de uma maior progressividade tribut\u00e1ria no Brasil: o caso do IPTU — Made<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/madeusp.com.br\/en\/publications\/articles\/desafios-e-possibilidades-de-uma-maior-progressividade-tributaria-no-brasil-o-caso-do-iptu\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script 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