Reformulando a Tributação Municipal para a Justiça Socioespacial

Abstract

In the cities of the global south, land and urban regularisation is a matter of urgency, and the same can be said of the tax treatment that municipalities give to the beneficiaries of REURB-S projects. The main aim of this research is to propose a basic model of municipal tax policy that is sensitive to the condition of the beneficiaries of REURB-S projects, based on the principles of tax equality and contributory and receptive capacity. As far as methodology is concerned, we opted for exploratory qualitative research, which is necessary in order to lay the foundations and information that will make it possible to arrive at the result, i.e. the main objective. A bibliographical and documentary review allowed us to lay the foundations for proposing a tax policy prototype that is sensitive to the subjectivity of the vulnerable population living in REURB-S areas. After carrying out the research, even considering that part of the tax doctrine is averse to considering the economic condition of the inhabitants of REURB-S areas, other voices in the doctrine and principiological foundations allow us to understand that it is not only urgent, but above all feasible from a legal point of view, for municipalities to implement taxation rules that promote tax and socio-spatial justice that is sensitive to the vulnerable population that inhabits parts of the informal city.