THE FISCAL AND EXTRAFISCAL PROGRESSIVITIES OF IPTU IN THE MUNICIPALITY OF MARAÚ, IN THE LIGHT OF CONSTITUTIONAL PRIMATES

Abstract

The Federal Constitution of 1988, within the scope of the National Tax System, established, as guarantees limiting the power to tax, among others, the Principle of Tax Equality, prohibiting the institution of unequal treatment between taxpayers who are in an equivalent situation; and the Principle of Prohibition of Confiscation, which links taxation to the ability to pay effectively determined, under the terms of art. 150, II and IV, of CF/1988, making them compatible with the rule that determines that taxes, whenever possible, will be personal and will be graded according to the taxpayer's economic capacity, resulting from a directly proportional relationship with progressivity, between differentiated and increasing percentage rates and increasing calculation bases, as provided for in art. 145§1 of CF/1988. However, this conception was subverted, with the gradual emptying of progressivity in direct taxation, levied on assets and income, combined with the imminently indirect and linear taxation on consumption in multiple incidences, regardless of the effective contributory capacity (bis in idem), setting up tax regressivity. It is in the Municipalities, regardless of their size, that this regression is more expressively evident, not only because it is the place where consumption takes place, culminating in the tax incidence of taxes and contributions that affect the production and circulation of products, goods and services, highlighting the ISSQN; as well as for reaching the market value of urban property and land, due to the incidence of IPTU. The Municipality of Maraú has been instituting, regulating and implementing increases in the tax calculation base and instituting the cumulative fiscal and extrafiscal progressiveness of the IPTU, without certain observance of constitutional provisions and consolidated jurisprudence of the STF and STJ.