Avaliação do IPTU como instrumento de realização da função social da propriedade na Cidade de Fortaleza/CE

Abstract

The extrafiscality of the IPTU, provided for in the 1988 Constitution and the 2001 City Statute, accredits it, among other things, to avoid idleness of land, promoting tax collection and urban development in Brazil. In this context, this dissertation aims to assess whether the IPTU in the city of Fortaleza/CE, from 2003 to 2022, was implemented as an instrument to fulfill the social function of land without building or use, known as urban voids. To this end, an econometric modeling of correlation, cointegration and causality was applied, providing, with the evidence collected, answers to the question. The results revealed that the management of IPTU, as an instrument for fulfilling the social function of urban voids, needs to be strengthened in the capital of Ceará, for which the application of progressive IPTU over time and the implementation of an Incentive Program for Construction in Urban Voids were proposed. It is hoped that this will mitigate real estate speculation and increase the municipality's financial autonomy, with due fiscal balance and tax justice.