Urban social justice and the application of IPTU in the interior of São Paulo

• Grant number: 20/13980-7
• Support Opportunities: Scholarships in Brazil - Doctorate
• Start date: December 01, 2021
• End date: November 30, 2025
• Field of knowledge: Applied Social Sciences - Urban and Regional Planning - Fundamentals of Urban and Regional Planning
• Principal Investigator: Tomás Antonio Moreira
• Grantee: Anna Laura Pereira Rossi
• Host Institution: Instituto de Arquitetura e Urbanismo de São Carlos (IAU). Universidade de São Paulo (USP). São Carlos , SP, Brazil

Abstract

The existing inequalities in cities are enhanced by the lack of access to urban land and this situation is combined, in the Brazilian case, by a framework of injustice and tax regressiveness. Compliance with the obligations of municipal management to the population permeates the need to raise funds for urban development, with the IPTU being one of the basic collection taxes, mandatory for all cities, applicable to combat inequality, tax regressiveness, and also to structure the basis for other urban planning instruments. With the study of cities in the state of São Paulo, the objective is to investigate the role of the application of the IPTU instrument by municipal administrations for the attainment of social justice. It is based on the hypothesis that cities in the state of São Paulo, regardless of location and class of population, intensify socio-spatial inequality with the application of IPTU and its resources, perpetuating a tax regressive framework, without adopting precepts of social justice. The relationship between real estate taxation and socio-spatial inequality is enhanced by the application of the IPTU shaped by political reasons. Through qualitative-descriptive field research, it is intended to relate Urban Policy with the tax structure of real estate in the country to open a new front for discussion on social justice in taxation and its socio-spatial implications, based on the study of the most commonly used instrument. used by municipal administrations, the IPTU. It is understood that the use of this stil latent tax opens possibilities for increasing tax collection, for strategic improvements in cities and for the enforcement of justice.