ANÁLISE DO IMPOSTO SOBRE A PROPRIEDADE PREDIAL E TERRITORIAL URBANA PROGRESSIVO NO TEMPO COMO SANÇÃO NO MUNICÍPIO DE JOÃO PESSOA-PB

Abstract

The approach under the theme “Analysis of the Progressive Property Tax over Time as a Sanction in the Municipality of João Pessoa-PB” is of great importance as a source of study for the legal field, as it seeks to list the main nuances raised in the treatment of the subject, with one of the oldest cities in the country as its locus. As a general objective, the work sought to analyze the application of the progressive Property Tax over Time as a sanction in the municipality, evaluating its effectiveness as an instrument of urban policy for the fulfillment of the social function of property, as established by municipal legislation. The specific objectives delved into the examination of the legislation, identifying the legal requirements, the procedures adopted, and the applied rates; as well as the conformity of the progressive Property Tax over Time with the 1988 Federal Constitution, especially regarding the social function of urban property; evaluating the effectiveness of the application of the progressive Property Tax as a public policy instrument to encourage the appropriate and socially just use of urban properties in the city; and identifying the challenges and limitations faced by the municipality of João Pessoa in the implementation of the progressive Property Tax over Time, considering administrative, legal, and social aspects. As a methodological procedure, the bibliographic research approach, defined by Marconi and Lakatos (1999), is an exploratory procedure fundamental for providing a broad and detailed understanding of the subject under analysis. It enables the construction of a robust theoretical foundation and the identification of specific gaps and challenges in the application of progressive property tax (IPTU) over time as a sanction. The adoption of this tax has been used as an urban policy tool to combat real estate speculation and encourage the proper use of urban land. However, the effectiveness and impacts of this measure have not yet been widely studied. The propositional synthesis reached by the analysis suggests that it is essential for the municipality of João Pessoa to invest in technical training and the modernization of tax management and inspection systems. This is an important vector in promoting an open dialogue with society, highlighting the objectives and benefits of applying progressive property tax, both for the city and its residents.