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Finisterra - Revista Portuguesa de Geografia
versión impresa ISSN 0430-5027
Resumen
SANTOS, Ângela Penalva. Property taxation in Brazil. A difficult path for urban policy. Finisterra [online]. 2014, n.97, pp.103-118. ISSN 0430-5027.
Property taxation in Brazil. A difficult path for urban policy. This article reviews the deadlock in Brazilian urban policy, ten years after the great expectations fueled by the enactment of the City statute Law. Taxation of real estate was one of the principal legal tools created to control the process of urban expansion applied to the social involvement concerning property. The study of the incorporation of this tool into the normative processes of the municipalities shows that there is still some distance between the legal provision and the effective possibility of its use. Several hypotheses are proposed to explain this occurrence.
Palabras clave : Urban policy; real estate taxation; urban property tax; city statute; Brazil.