Da absorção estatal da mais-valia imobiliária decorrente de obras públicas: aspectos axiológicos e pragmáticos da contribuição de melhoria no direito brasileiro

Abstract

The public works are important sources of wealth, which, upon reaching the buildings that surround them, will be naturally absorbed by the owners of these, what generates sometimes an extraordinary benefit for anyone who took advantage of the public enterprise. To avoid this, the State must always absorb the added value produced by it, situation that is only occurring when the Public Administrator considers it convenient. That are currently two ways given by the law to fulfill such task – the zone expropriation for resale and the betterment tax. There are, however, several factors that have made the Government, even legitimately without this option, relegate the betterment tax, despite being the way determined by the 1988 Federal Constitution, to oblivion and use that expropriation type as its substitute. Such situation is incompatible with the principles that inform Brazilian law and the fundamental rights and guarantees of the citizens.