Possible spatial criterion of property tax

Abstract

This article seeks to clarify questions about the controversy concerning the spatial criterion of tax incidence of Territorial Urban Property Tax (property tax) in the face of the Rural Land Tax (ITR), rising to the law applicable to

the subject and analyzing the second aspect validity and effectiveness when the definition of urban area on the location and on the economic order that the property, object of the incidence of taxation, presents. Quest itself, after some brief remarks about the notion of constitutional tax system and the principles relating thereto, present understanding overwhelmingly adopted by the Brazilian courts and highlight the criterion of definition that is most consistent with the figures carved by the Constitutional System of Brazil.