Propriedade imobiliária e administração tributária: uma análise jurídico-social do cadastro territorial urbano.

Abstract

The work exposed here consists of the conceptual analysis of the multipurpose of real estate as a way of guiding the municipal registration base and thus obtain a better use of taxes on urban property, in particular the Tax on urban property and land – IPTU. In addition to the general guidelines contained in the Federal Constitution of 1988, normative diplomas were used to guide the management and urban development policy, such as the City Statute and the urban land parceling law. There was also a description of the municipality's tax competences and the relationship between a good tax collection policy and the effects of a lagged and inefficient territorial register. Through an examination of bibliographic works, and data produced by relevant research in the area, national jurisprudence, and observance of infraconstitutional rules, it was possible to verify the failure to exploit the full potential of the tax on urban property that is linked to quality territorial register. Therefore, it remains clear the tax, fiscal and legal problem caused by the inaccuracy of real estate registration, which has an impact on the collection of important municipal taxes with diminished relevance due to such deficiencies, requiring a broad political debate in search of improvements in this framework and the promotion of cadastral alternatives such as the Multifinal Territorial Register to promote the transparent and sustainable development of the city.