The application of tax and extrafiscal progressivity in property tax

Abstract

This study analyzes the concepts of fiscal and extrafiscal progressivity of the property tax and urban land- property tax, also highlighting the principles that underpin such dogmatic construction. In the first category, stresses the pursuit of tax justice in tax collection activity of the State, considering the fiscal capacity of each individual. In the extrafiscal mode of progressiveness, highlights the concern with rationality in urban land use, inquiring to the consecration of the social function of urban property.