Between abandonment and tax obligations: A gap on the social function of property

Abstract

In Brazil, the urban space is marked by inequality, diverging from the constitutional values that envision social justice. Different challenges, such as population aging (demographic phenomenon underway in the national context), reinforce the responsibility of the public power to carry out the social functions of the city. In view of this, the article aims to analyze the fiscal situation of 62 properties identified as idle in the historic and central region of the municipality of Araraquara (SP), verifying the possible presence of active debt in each of these. Such interest starts from the relationship between abandonment and compliance with tax obligations, brought by the legislation. This is a study with a quantitative and qualitative approach, based on legislative and documentary analysis, which consists of a section of a larger research, which has regular assistance from Fapesp (Process n. 2017/15781-9). The results show that only 10% of the properties identified as idle have tax burdens. Such an outcome demonstrates that the respective owners, despite not attributing the proper use to their assets, have the desire to maintain them, ensuring the discharge of their tax duties. This scenario seems to malnourish the primary intention of the social function of property, which is related to the promotion of the right to the city, through the democratization of access to urban land.