A propósito de apresentação
Autor | Jorge Miranda Ribeiro |
Páginas | 15-16 |
Page 15
Esta obra da lavra competente de Jorge Miranda Ribeiro constitui leitura imprescindível a quem necessita de se informar sobre a tributação do imóvel urbano e do rural, vale dizer, do regime tributário previsto no imposto sobre a propriedade territorial urbana - IPTU, da competência dos Municípios e do Distrito federal, e o estabelecido pelo Imposto sobre a Propriedade territorial Rural - ITR, da competência da União.
A temática abordada na perspectiva jurídica está na ordem do dia dos problemas nacionais. Nas cidades, produto da especulação, êxodo rural e desordenada urbanização, o seu crescimento em direção à periferia impõe se saiba se determinado imóvel está submetido ao regime do IPTU ou do ITR. Vasto material sobre a determinação da natureza do imóvel, seja pelo critério da localização ou da destinação, ambos com variantes, que vão servir de bússola aos legisladores municipais, consiste em matéria nobre deste livro. No vasto território nacional, com abundância de terras, há escassez para os que dela necessitam para sobreviver com dignidade, e instala-se o conflito, impondo a atuação estatal.
Os avanços em relação à tributação mobiliária têm ocorrido timidamente, ao longo da nossa história constitucional. foi um zig-zag de atribuição de competência impositiva. Jorge trata disso com a sabedoria de mestre e a experiência de artesão dedicado à profissão.
Na repartição das competências tributárias na federação, um dos critérios estabelecidos pela teoria é o da mobilidade do fator tributário ou da sua materialidade. A Constituição de 1998 evoluiu nesse sentido, ao iniciar um processo de concentração no ente local, no nosso caso o Município, o imposto de transmissão sobre bens imóveis e o IPTU. Atende à racionalidade e à economia de esforços. Afinal, é o Município que tem melhores condições para determinar o valor dos imóveis, pois já dispõe do cadastro imobiliário urbano.
Todavia, faltou ao legislador constituinte a ousadia para avançar e romper com a tradição castradora. É que sempre se concebeu, em País continental, caracterizado desde a época colonial pela concentração da propriedade fundiária, em se utilizar do instrumental tributário, no caso o ITR, para melhorar a distribuição da terra e obter maior produtividade na sua exploração, distribuindo equitativamente o uso, a posse e a propriedade do solo agrícola. Em realidade, esse propósito generoso e justo restou mais potência, que ato.
As contradições se acumulam na história da...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Reforma Agrária e ITR "em área urbana"
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- Abreviaturas e siglas na obra
- A propósito de apresentação
- Esclarecimento
- Homenagens
- Aspectos históricos
- Constituições Federais anteriores e competências tributárias
- Código Tributário Nacional (Lei n. 5.172/1966)
- Constituição Federal de 1988
- Conceitos de imóvel rural, imóvel urbano e regras do Código Tributário Nacional
- Utilização de conceitos diferentes para objetos iguais
- Código Tributário Nacional
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