Special assessment tax for buildings and for change of use and destination of resources for the creation of public spaces

Abstract

The absence of an appropriate urban planning for cities caused a disorderly growth. Public spaces are becoming increasingly commercialized and replaced by private buildings. In social interest housing areas and in the suburbs of the cities there is almost no investment in infrastructure, nor guarantee of green public spaces. In accordance with the Right to the City, urban public spaces provide better quality of life for people, welfare and dignity, help in social cohesion and inclusion, generate equity, improve safety, and are associated with the environmental sustainability acts. To create greener public spaces with lesser costs to the public funds, it is possible that resources from the special assessment tax for building and for change of use are intended to be used for this purpose. The aim of this study is to present orientation and documents executed in international conferences, as well as to present urban laws that establishes the creation of green public spaces and areas of social interest and in the suburbs, in compliance with the social function of the city.