Imposto Predial e Territorial Urbano e desenvolvimento sócio-espacial: fiscalidade e extrafiscalidade aplicadas ao planejamento urbano, o caso de Belém, Pará (Brasil)

Abstract

This thesis analyzes the potentialities and limitations regarding the implementation and strengthening of the Urban Land and Property Tax (IPTU) for real estate, given the fiscal and extra-fiscal possibilities in the production of urban space in Belém-Pará, as well as its implications for the dynamics and structure urban reality. Supported by the dialectical materialist method, the investigation used case studies using the following techniques: bibliographical research; documentary research; content analysis; semistructured interviews with agents from the Public Power, organized civil society and the real estate market; and direct observation. In this way, the form of taxation on urban property in Belém was problematized in light of the open theory of socio-spatial development; IPTU legislation was related to the socio-spatial dynamics of Belém, identifying gaps and possibilities for regulatory sanctions; and the configuration of participation and transparency in municipal management in relation to tax policy was analyzed, as well as its relationship with the problems and application of the aforementioned tax as an instrument of urban regulation. The results of the work indicate that, in the capital of Pará, there is a regressive tax application, with direct impacts on urban planning. There are mentions of extra-fiscal instruments, but with no applicability. Thus, it was found that the heteronomy of tax policies reduces the potential for the development of individual and collective autonomy, contributing to distortions in the urban environment and the maintenance of privileges.