Legal analysis of property tax, the implementation of social function of property

Abstract

The current work has as its object to make an analysis over IPTU considering the necessity to relate it to other forms of acting that don’t limit only the gathering of tributes to the public safes, trespassing, therefore, the mere taxation, to get into what the doctrine has denominated extrafiscality. This other form of taxing promotes the social function of property. So, the research has developed itself from the analysis of the property’s social function, making some punctuations over the importance of the tax to the promotion of urban politics, of the Brazilian cities’ directive plans, as well as the regulations brought up by the Federal Constitution and the City’s Statute. Brought some historical considerations abroad the tribute, contextualizing it on what concerns to its matrix-rule, in a way of showing the tax hypothesis in its respective criteria, until it gets  to the quantity, having in mind the extrafiscality takes into consideration the altering on the ratings. Therefore, approaches the issue of the extrafiscality, giving its concept, pointing its modalities, finalities and controversies.