Instrumentos tributários e urbanísticos aplicáveis ao financiamento da REURB-S

Abstract

The study describes aspects of tax and urban instruments, namely the IPTU, the improvement contribution, the progressive IPTU over time and the onerous grant of the right to build, applicable to the financing of urban land regularization of a social nature, within the scope of the state capitals Southeast Brazil. Based on the examination of secondary data, bibliographic updating and compilation of information and data provided by municipal bodies, the survey found that the Municipalities do not use, in an integrated manner, the instruments of urban development policy, to meet the interests of the low-income population. The study also found that the low effort to optimize the application of the instruments is basically restricted to the IPTU, especially in the changes recently implemented in the legislation of the Municipalities of São Paulo and Rio de Janeiro, which reveals the relatively low degree of interest of local entities in the recovery of urban gains as an instrument for the equitable distribution of social advantages. With the exception of São Paulo, the IPTU progressive over time has not been implemented by the Municipalities. The improvement contribution is also not used by the urban policy of the researched political entities. With regard to the onerous granting of the right to build, only the Municipality of São Paulo achieved effectiveness in the use of this important urban tool