Isenção ao Imposto Predial e Territorial Urbano e requisitos subjetivos: um estudo de caso à luz do princípio da isonomia tributária.

Abstract

The granting of tax benefits is a common practice in Brazil, and for this the Entity responsible for the tax can only do so if respected the rules imposed by the Federal Constitution and the National Tax Code. Therefore, the present monographic work aims to propose an analysis on the subjective requirements imposed by the State for the granting of tax exemptions, requirements that sometimes meet the Constitutional Principles Tax, as is the case in the Municipality of Sousa- PB where through Complementary Law nº 023/2002 granted exemption from the IPTU (Property Tax and Urban Territorial) only widows who own a single property and who do not realize income greater than one salary not extending this right to other genders. This exemption is totally contrary to what precepts the Principle of Tax Isonomy, also injuring the General Principle of Equality declared in CRFB/88. For this, the method of approach used will be deductive and the method of procedure or case study, the method of approach used will be deductive and the method of procedure or case study being the research of a qualitative approach. With regard to the general objective, this is exploratory research and the technical procedures used were the bibliographic and case study. And documentary collection was used to obtain the data.