Resumen

DUARTE NETO, Bento Herculano; MENEZES, Jane Weyne Ferreira de  y  MENEZES, Welma Maria Ferreira de. PROGRESSIVE IPTU IN TIME: SUSTAINABLE URBAN DEVELOPMENT AND THE (IN) EFFECTIVENESSOF ITS APPLICATION. Revista Internacional CONSINTER de Direito [online]. 2021, n.12, pp.211-228.  Epub 30-Jun-2021. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00012.09.

This research aimed to analyze the effectiveness or not of the application of progressive IPTU (Urban property and land tax) over time in the implementation of sustainable urban development. This is a bibliographic research, made from primary and secondary sources, such as the Federal Constitution of 1988, the infra-constitutional legislation, jurisprudences and bibliographies relevant to the subject matter. With this, paths were taken that lead to the possibility of such an instrument of urban policy being considered a tribute with environmentally sustainable purposes capable of achieving sustainable urban development. In view of the legislative, doctrinal and jurisprudential analysis, its ineffectiveness of application was revealed, realizing the need for regulation and application consistent with the constitutional normative system and the City Statute, as well as structural support and capitation of civil servants, in addition to greater social participation in its control.

Palabras clave : Progressive IPTU in time; Urban politics; Municipal environmental taxation; Urban sustainable development.

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