Isenção fiscal do IPTU aos servidores municipais em Sousa-Paraíba: uma análise acerca da isonomia tributária.

Abstract

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.