O uso da extrafiscalidade do IPTU como alternativa para cumprimento da função social da propriedade urbana

Abstract

The present study is about the use of extrafiscality of the IPTU (Tax on Urban Land and Land Property) as an alternative to fulfill the social function of urban property, and was approached with the aim of contributing to the dissemination and understanding of the important role that the extrafiscality of taxes plays a role in the country's social and economic development, addressing more specifically the extrafiscal nature of the IPTU. The research is bibliographical and is based on the deductive approach method, founded on doctrinal arguments and legislative texts. It is concluded that the extrafiscal use of taxes, particularly the IPTU - addressed in this study - allows the government to act in the field of urban development by adapting the use of property to the social purposes it should pursue, and thus achieve relevant objectives of a social and economic nature. However, it is complex to assert the effectiveness of the IPTU in the Brazilian context due to the neglect of its application and monitoring