"Tô no que é meu" : isenções tributárias municipais em loteamentos populares - o direito à propriedade como garantia à segurança do direito social à moradia em Encantado - RS.

Abstract

The research has as its theme, study the municipal tax exemptions in popular settlements, whose delimitation is to examine specific public policy for this purpose, from the perspective that the right to property becomes a guarantee to the security of the social right to housing, being analyzed the popular settlements of the Municipality of Encantado, Rio Grande do Sul. The problem was this: the municipal federated entity, through tax exemptions in popular lots, is able to allow the right to property to be a guarantee and ensure the right to housing in the Municipality of Encantado? For the question it was visualized a positive hypothesis and a negative hypothesis. The method of approach for confirming the hypotheses is the deductive, whereas the procedure method is the analytical one, adopting as bibliographic research technique. The general objective of the dissertation was to analyze municipal tax exemptions in popular settlements, as a measure for the realization of social rights. The specific objectives were: to investigate the historical and political context of the right to housing, analyzing the process of urban occupation and urbanization in Brazil and how it was responsible for triggering social problems; verify the right to property as a guarantee of the social right to housing, in this, including the individual perception of belonging to a thick and determined social group; to study the institute of extrafiscality of the tax law and its applicability as instrument of promotion and effective of rights, with emphasis, in the urbanism; that the municipalities, given the autonomy they possess, can intervene within their territories through tax norms, aiming at social changes that are aimed at development and inclusion; diagnose how the Municipality of Encantado has acted in relation to land regularization, if there are policies about it and what they are; also verify if they use the extrafiscality or, if there is the possibility of using the extrafiscalidade as an instrument of public policy of regulation of subdivisions in the Municipality. he dissertation was constructed in three chapters. The first one dealt with the right to housing in Brazil, establishing the historical context of the process of urban occupation in the country, the relationship between occupation, social problems and the Brazilian Housing Policy, current public policies and the right to property as a guarantee to the right to housing. In the second chapter, the paper exposed the role of tax law in the realization of fundamental rights, addressing public tax policies, tax solidarity and extrafiscality and their use as public policy through exemptions from taxes, the taxable event of which falls on property - IPTU and ITBI. Finally, in the third chapter, tax exemptions in popular settlements and the right to property as a guarantee to the social security of housing in the Municipality of Encantado, studying the Municipality as federated entity, the role of Municipalities in the Brazilian Federation and the possibility of application of extrafiscality in the public policy of regularization of lots, as a possibility of access to the social right to housing. As a conclusion, based on the delineations made, it was found that the Municipality has a public tax policy for extrafiscality, but not for the purpose of land regularization and it was suggested the enactment of legislation for this purpose, which is already being formulated.