Progressive IPTU Quotas in the New Tax Code of Imperatriz, Maranhão

Abstract

The Urban Property Tax (IPTU) is a tax within municipal jurisdiction, levied directly on properties located within urban boundaries. The objective of this study was to analyze the progressive rates of the IPTU in the New Tax Code of Imperatriz, Maranhão. To provide theoretical support for the development of this work, the teachings of Cardoso (2019), Correia et al. (2019), Amaro (2019), among others, were used. The research was conducted with a qualitative approach, with exploratory and descriptive objectives, and the procedures used were bibliographic and documentary research through consultations in books, articles, master’s dissertations, and review of the New Tax Code of Imperatriz, Maranhão. Therefore, there was a provision for progressive rates in the IPTU of Imperatriz-MA, which the municipal government had not yet used, modernizing the Code. However, when implementing the progressive rate based on the social function of property, they immediately imposed a 5% tax without giving the population a period to adapt, failing to inform them of this increase, or implementing the increase progressively by 1% each year as the property is built, which would be a more effective way and would not raise taxation to such an extent that it makes it impossible for people to own a lot without building on it.