Dos Tributos Municipais
Autor | Edson Jacinto da Silva |
Páginas | 145-149 |
Page 145
A parte tributária na nova Carta Magna, expressa no seu Título VI, Capítulo I, contém muito da experiência histórica e das regras anteriormente conhecidas, inovando apenas em duas linhas, a saber:
A distribuição ordenada de princípios basilares, procurando garantir os direitos do contribuinte, e ao mesmo tempo promover uma maior justiça fiscal e uma melhor distribuição das receitas, pelos três níveis de governo, de forma a atender as suas necessidades.
A Constituição Federal de 1988 indica os tributos de competência do Município:
- IPTU – Imposto Predial e Territorial Urbano (art. 156, I).
O IPTU é o imposto que incide sobre o imóvel pertencente à zona urbana do Município (aquela compreendida nos limites territoriais do Município, não definida como área rural para fins de tributação do ITR, e que esteja situado em local que tenha os melhoramentos básicos de infraestrutura definidos em Lei.
Incidem, ainda, sobre o imóvel localizado nas áreas urbanizáveis e nas de expansão urbana, mesmo que localizados fora da zona descrita ante-riormente, desde que pertencentes a loteamento aprovado:
- Imposto sobre a transmissão inter vivos, a qualquer título, por ato oneroso de bens imóveis, por qualquer natureza ou acessão física e de direitos reais sobre imóveis, exceto os de garantia, bem como cessão de direitos a sua aquisição (art. 156, II, CF).
O ITBI é um imposto sobre a transmissão, inter vivos, da propriedade ou do domínio útil de bens imóveis, dos direitos reais (exceto os de garantia) e das cessões de direitos relativos aos imóveis ou direitos reais.
Page 146
Cabe ao Município a competência para instituir o imposto sobre transmissão “inter vivos” a qualquer título por ato oneroso, de bens imóveis por natureza ou acessão física e de direitos reais sobre imóveis, exceto os de garantia, bem como a cessão de direitos a sua aquisição, como determina o art. 156, inciso II, da CF.
Como enfoca Andrei G. Simonassi e José Oswaldo Cândido Junior:
Se a Constituição de 1988 por um lado promoveu amplo processo de descentralização das receitas em favor das esferas subnacionais, por outro, não especificou a repartição dos encargos e das responsabilidades. Dessa forma, o aumento dos recursos disponíveis foi acompanhado de um processo de relaxamento orçamentário, que se traduziu em aumento dos gastos com consumo e com pessoal. Existem duas explicações para esse aumento das despesas correntes: a primeira seria que, em virtude do fato de os estados não estarem preocupados em aumentar a sua arrecadação própria, dada a garantia obtida com as transferências constitucionais, esse aumento seria advindo do malefício que foi o processo de descentralização e da elevação do empreguismo e clientelismo, gerando indícios de irresponsabilidade fiscal, principalmente nos períodos...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Manual do Assessor Jurídico Municipal
- Nota da 7ª edição
- Apresentação
- Noções de Direito
- Fontes do Direito
- Direito Objetivo e Direito Subjetivo
- Ramos do Direito
- Direito Público
- Teoria do Estado
- Fundamentos da Organização Nacional
- O Município Brasileiro
- Da Organização Municipal
- Competências Municipais
- Autonomia do Município
- Da Organização dos Poderes
- Dos Tributos Municipais
- Do Orçamento Municipal
- Do Código de Posturas Municipais
- Código de Obras
- Lei do Loteamento Urbano
- Lei de Zoneamento, Ocupação e Uso do Solo Urbano
- Alienação de Bens Municipais
- Técnica Legislativa Municipal
- Regimento Interno
- Desapropriação
- A Reforma Administrativa
- O Poder Legislativo Municipal
- O Vereador
- Legislatura
- Previdência Municipal
- Comentários à Lei nº 10.028, de 19 de outubro de 2000
- Sindicância
- Processo Administrativo Disciplinar
- Da Licitação e do Contrato Administrativo
- Precatórios
- Lei de Responsabilidade Fiscal
- Direito Tributário
- Do Risco Ambiental do Trabalho. RAT - FAT
- O Estatuto da Cidade
- Lei de Responsabilidade das Estatais
- Do Tratamento dispensado aos municípios, pelo Novo Código de Processo Civil
- A Lei Complementar 157/2016
- Parte prática
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