Análise das plantas genéricas de valores como delimitador da base de cálculo do IPTU: praticabilidade administrativa vs. princípio da legalidade tributária

Abstract

Tax legality has always been a matter of intense debate in the national tax doctrine, establishing itself as a guarantee for taxpayers and a true fundamental basis of the Brazilian National Tax System, according to the Federal Constitution of 1988. According to the tax studies scope, the importance of such guarantee is big enough that some people defends a closed or shut typicality. In this sense, in addition to investigating the content of tax legality and its scope within the system in a broad way, the present work aims to analyze how the aforementioned constitutional limit is in line with urban real estate taxation, through the IPTU, more specifically with the delimitation of the calculation basis of the referred tax, either in an abstract way, or in a concrete way. In order to do so, a bibliographic review is carried out on tax phenomenology as an essential factor for understanding the subject, investigating how the IPTU tax incidence matrixrule is structured, separating the phenomenology of the tax from its institution in law until the tax assessment. In addition, the use of tools adopted by Tax Administrations to make tax management more efficient, known as practicability, is discussed, focusing on the so-called Generic Value Plants (PGVs), mechanisms used by Municipal Tax Authorities to concretely measure the values of the property in a presumptive manner, currently essential to charging the IPTU, studying them according to the tax legality through a bibliographic review. The dissertation also seeks, at the end, to analyze how the exercise of the competence to tax urban real estate can serve for the composition of municipal revenues aiming at the fiscal autonomy of the municipalities and, consequently, the provision of essential public services to the citizens.