A (in)constitucionalidade da lei municipal n° 8.464/2013 que promoveu o aumento do IPTU de Salvador

Abstract

The purpose of this article is to analyze the Municipal Law No. 8.464 / 2013, in which the Municipality of Salvador, through its legal representatives, promotes the change in the collection of the Tax on Territorial Property and Urban Property - IPTU, passing through a exporter the limits of its tax power, modifying a collection system, confronting constitutional and general norms of tax law. The debate on the subject is extremely relevant, because a large part of the population has no contributory capacity. The property tax is one of the main sources of income of the municipalities and is a very important collection for the development of the region. In this way, analyzes of doctrine and jurisprudence will be performed, as well as in legislation and bibliographic research to understand the theme.