A possibilidade constitucional de utilização da progressividade no ITBI

Abstract

Taxation is one of the most important tools that the State have, because it is how governments fund what the society considers important and wants it to provide. It can also act as a way to shift some of the wealth from those with much to those with less, in the name of social solidarity. And it is for this reason that the present study provides an analysis on the constitutional possibility of using fiscal progressivity in the ITBI (a Brazilian municipal tax). To achieve the objectives proposed herein, the inductive method was used alongside with the bibliographic research. Through a gradual escalation in rates of ITBI there will be a better redistribution of wealth, a possible municipal public policy which aims the benefit of the population. Finally, this study also makes some recommendations.