SARMENTO, M. A. S.; http://lattes.cnpq.br/5463364325523256; SARMENTO , Mikaelly Araújo de Sá.
Resumo:
The present work aims to analyze the tax exemption from Urban Property and Land Property
Tax (IPTU) granted to municipal employees in Sousa-Paraíba and its relationship with regard
to the principle of tax equality. Therefore, in this study, an exposition will be made about.
Regarding methodological procedures, especially regarding the approach method, this research
will be based on the deductive method, from a national to a more regional, reduced scope
analysis. In relation to technical procedures, the study will be comparative, as it will observe
the parallel between the legal provisions relevant to the topic. Furthermore, in terms of nature,
this investigation will be basic, meaning that it will start from a broad to more localized analysis,
with the aim of gathering relevant knowledge on the topic in question. Further, regarding the
form of approach, this will be qualitative, in a way that seeks to understand and expose the
essential characteristics of the principle of equality and its relationship with article 89, item XI,
of the Municipal Tax Code. Furthermore, regarding the general objective, the research will be
exploratory and descriptive, as it seeks to understand a topic, based on a bibliographic survey
on the necessary aspects, as well as analyzing the characteristics, in this case the constitutional
principle of tax equality and describing its relationship with the tax exemption extended to
municipal employees of Sousa/PB, regarding IPTU and the consequent waiver of tax revenue.
In relation to technical procedures, some legal documents will be studied, namely the Federal
Constitution of 1988, the National Tax Code and the Municipal Tax Code of Sousa/PB, as well
as articles, monographs, dissertations and theses on the subject of Tax Law. Finally, regarding
the technique for obtaining data, the study will be based on the analysis of legal, normative and
academic knowledge, in search of understanding the exemption, in relation to the principle of
tax equality, in the legal context of Sousa/Paraíba. It becomes evident, therefore, that such
exemption offends the principle of equality, as well as demonstrating no legal validity in
relation to the constitutional parameter in force in the country.