Urbanization of Slums and the Taxation of Heritage in the Brazilian Municipal Scope

Abstract

The situation of cities in Brazil has worsened in such a way that it compromises all the rights recognized by the Democratic Rule of Law. Municipalities do not have enough tax revenue to eradicate slums and urbanize the cities, which are hostage to organized crime and increasing violence. Through the qualitative method, the purpose of this study is to investigate the challenges encountered in taxing the heritage so that there are resources to solve the historical problems of the slums. It was concluded: it is possible to increase the tax collection on assets, but the challenges are persistent. They require new techniques and correct measures. The citizen must be converted into a development partner. Failure to tax properly violates Article 11 of the Fiscal Responsibility Law and can generate accountability. This research lacks the necessary depth to exhaust such complex relationships, but it can mean an invitation to luminaries to dedicate themselves to the theme.

DOI: https://doi.org/10.56238/methofocusinterv1-006