A contribuição de melhoria como instrumento de política urbana

Abstract

In view of disorganized city growth, there has arisen the need for appropriate urban planning, in order to ensure the dignity of the human person and the respect for fundamental rights. In an inflated tax system, with disastrous reforms and financial collapse of Municipalities, alternative solutions to the problem of urban growth are essential. The special assessment/betterment tax, originally provided for in the Constitution of 1934, is one such alternative, as it may represent an important and fair means to raising public funds to finance urban policies. Moreover, the tribute in question meets the legal principles, such as the ability-to-pay and that which prohibits unjust enrichment. Such tribute or contribution, inspired particularly on American special assessment and on English betterment tax, is also an expressive form of consecration of the social function of property. Depending on political will and administrative initiatives, the special assessment/betterment tax can generate unprecedented results for the orderly development of cities in Brazil, to meet the social function of property and respect for fundamental rights; hence it must be recognized as a relevant instrument of urban policy.