Between Abandonment and Tax Obligations: A Gap on the Social Function of Property ; Entre o abandono e as obrigações tributárias: uma lacuna sobre a função social da propriedade

In Brazil, the urban space is marked by inequality, diverging from the constitutionalvalues that envision social justice. Different challenges, such as population aging(demographic phenomenon underway in the national context), reinforce the responsibilityof 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 inthe historic and central region of the municipality of Araraquara (SP), verifying thepossible presence of active debt in each of these. Such interest starts from the relationshipbetween abandonment and compliance with tax obligations, brought by thelegislation. This is a study with a quantitative and qualitative approach, based on legislativeand documentary analysis, which consists of a section of a larger research,which has regular assistance from Fapesp (Process n. 2017/15781-9). The resultsshow that only 10% of the properties identified as idle have tax burdens. Such anoutcome demonstrates that the respective owners, despite not attributing the properuse to their assets, have the desire to maintain them, ensuring the discharge oftheir tax duties. This scenario seems to malnourish the primary intention of thesocial function of property, which is related to the promotion of the right to the city,through the democratization of access to urban land. ; No Brasil, o espaço urbano é marcado pela desigualdade, divergindo dos valoresconstitucionais que vislumbram a justiça social. Diferentes desafios, como o envelhecimentopopulacional (fenômeno demográfico em curso no contexto nacional),reforçam a responsabilidade do Poder Público em efetivar as funções sociais dacidade. Diante disso, o artigo visa analisar a situação fiscal de 62 imóveis identificadoscomo ociosos na região histórica e central do município de Araraquara(SP), verificando a possível presença de dívida ativa em cada um destes. Tal interesseparte da relação entre abandono e cumprimento das obrigações tributárias,posta pela legislação. ...