Banca de DEFESA: JONAS FERNANDO GUABIRABA MELO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : JONAS FERNANDO GUABIRABA MELO
DATE: 30/11/2022
TIME: 14:00
LOCAL: FACULDADE DE DIREITO DE ALAGOAS - UFAL - MACEIÓ
TITLE:

ANALYSIS OF GENERIC PLANTS OF VALUE AS A DELIMITER OF THE IPTU TAX BASIS: Administrative praticability vs. Tax Legality

KEY WORDS:

GenericValuePlants; IPTU; Municipal fiscal authonomy; Presumptivetaxation; Praticability; Taxbasis; Taxlegality

PAGES: 132
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUBÁREA: Direito Público
SPECIALTY: Direito Tributário
SUMMARY:

Taxlegalityhasalwaysbeen a matterof intense debate in the nationaltaxdoctrine, establishingitself as a guarantee for taxpayersand a true fundamental basisof the BrazilianNationalTax System, accordingto the Federal Constitutionof 1988. Accordingto the taxstudiesscope, the importanceofsuchguaranteeisbig enoughthat some peopledefends a closedorshuttypicality. In thissense, in additiontoinvestigating the contentoftaxlegalityand its scopewithin the system in a broadway, the presentworkaimstoanalyze how the aforementionedconstitutionallimitis in linewithurban real estatetaxation, through the IPTU, more specificallywith the delimitationof the calculationbasisof the referredtax, either in an abstract way, or in a concrete way. In orderto do so, a bibliographic review iscarried out ontaxphenomenology as anessentialfactor for understanding the subject, investigating how the IPTU taxincidencematrix-ruleisstructured, separating the phenomenologyof the taxfrom its institution in lawuntil the tax assessment. In addition, the use of tools adoptedbyTaxAdministrationsto make tax management more efficient, known as practicability, isdiscussed, focusingon the so-calledGenericValuePlants (PGVs), mechanismsusedby Municipal TaxAuthoritiestoconcretelymeasure the valuesof the property in a presumptivemanner, currentlyessentialtochargingthe IPTU, studyingthemaccordingto the taxlegalitythrough a bibliographic review. The dissertationalsoseeks, at the end, to analyze how the exerciseof the competencetotaxurban real estatecan serve for the compositionof municipal revenuesaimingat the fiscal autonomyof the municipalitiesand, consequently, the provisionofessentialpublicservicesto the citizens.

BANKING MEMBERS:
Presidente - 1653663 - BECLAUTE OLIVEIRA SILVA
Externo à Instituição - BASILE GEORGES CAMPOS CHRISTOPOULOS - UFPB
Externo à Instituição - BRUNO EMANUEL TAVARES DE MOURA