Contribuição de melhoria: proibição da tributação na desvalorização imobiliária

Abstract

The purpose of this article is to defend the prohibition of taxation of the improvement contribution in cases where there is a real estate devaluation of the owner's property. Also, it was tried to emphasize the economic and legal aspects of the generating event, seeking to characterize the active and passive subjects of the tax legal relationship originating from the institution and collection of the improvement contribution. In this article, it will be argued that revenues for the realization of public works should be mostly from the collection of the improvement contribution. In addition, the need for effective action of the taxpayer, individually or jointly, is emphasized through the exercise of effective citizenship and participatory democracy. In this way, it can demonstrate that the contribution of the taxpayer linked to the use of the improvement contribution has shown to be an essential instrument to promote significant changes in the way in which public infrastructure works are carried out and, consequently, in the way in which the urban space of cities is divided. The present legal article has as theoretical framework the post-positivism and will adopt the dialectical and bibliographical critical methodology.