Análise da implantação do imposto predial territorial urbano progressivo em Palmas

Abstract

The Progressive Urban Land Tax over Time is an important constitutional mechanism to help combat real estate speculation, urban voids and spatial segregation. This paper started from the historical aspects of Brazilian urbanization, still in the colonial period until the present day, highlighting the main urban problems and their social impacts. Afterwards, it demonstrated the legislative evolution and the attempts to create legal apparatuses to contribute to the urban development of cities. In the end, it analyzed from the implementation of the progressive IPTU over time in Palmas, capital of Tocantins, to its current situation. The research aims to clarify the importance of using the Progressive Urban Land Tax over Time as an instrument for the development of Palmas, capital of Tocantins, qualitatively, through a bibliographical review and documentary research, which made it possible to obtain data and information that provided the conditions for the perception of the implantation process and use of the Progressive Urban Land Tax over Time in Palmas. The results revealed the importance of strategic planning to guide the application of the instrument, in order to organize the municipal territory and democratize access to land, as well as that the theme no longer received the necessary attention by the municipal management of Palmas, which makes it impossible to reach of your goals.