A LEGAL ANALYSIS OF PROPERTY TAX COLLECTION IN BRAZIL: AN APPROACH FOCUSED ON THE PRINCIPLE OF EQUALITY

Abstract

The Urban Property Tax (IPTU) is an important instrument for municipal revenue collection and the implementation of urban policies in Brazil, governed by constitutional principles aimed at ensuring fiscal justice, among which the principle of tax equality stands out. In this context, this study aimed to analyze, in light of Brazilian tax legislation, the applicability of the principle of equality in the collection of IPTU, seeking to verify its conformity with the constitutional order. To this end, a qualitative bibliographic research methodology was adopted, based on the analysis of specialized doctrine, current legislation, and recent scientific publications on the subject. The results showed that, although the Brazilian legal system establishes clear guidelines for promoting tax equality, the practical application of IPTU still presents inconsistencies, especially regarding the definition of the tax base and the use of urban planning criteria. It was found that the lack of updating of generic property value maps, the lack of standardization in real estate valuation methods, and inequalities in the administrative capacity of municipalities contribute to distorci-os in the tax burden, compromising the effectiveness of the principle of equality. Therefore, it is concluded that the collection of IPTU (Property Tax), although formally aligned with constitutional precepts, still faces significant challenges in ensuring equitable treatment among taxpayers. It is necessary to improve tax management mechanisms and increase rigor in the application of constitutional principles in order to promote greater fiscal justice in the area of ​​property taxation.