Economic instruments for promoting the social function of property and the city: extra-fiscal application of IPTU

Abstract

The article brings some approaches on the application of economic instruments in environmental policy, as allies of traditional command and control measures, with the purpose of verifying their adequacy in the promotion of local urban development policies, expressed in the master plan. In particular, it analyzes the possibility of applying the Urban Land Property Tax – IPTU for extrafiscal purposes, in addition to the hypotheses provided for in current legislation. More specifically, the use of the tax to finance partnerships between the government and civil society and to grant incentives and disincentives, in order to promote the fulfillment of the city’s social function (contribute to the maintenance of public areas and equipment for collective use) and property (strengthening compliance with rules on land use and occupation).