THE MUNICIPALITY AND THE RIGHT TO THE CITY: PUBLIC TAX POLICIES AND THE FACING OF URBAN EXCLUSION IN LOCAL SPACE/O MUNICIPIO E O DIREITO A CIDADE: POLITICAS PUBLICAS TRIBUTARIAS E O ENFRENTAMENTO DA EXCLUSAO URBANA NO ESPACO LOCAL

The article has as delimitation of the subject the possibility of implementation of public tax policies, by the municipal entity, that aim at the mitigation of social exclusion, especially in the areas that are known as "illegal city". The research matter questions whether the municipality, as a federated entity seeking to consolidate its full autonomy, can act in the face of historical inequalities, through the creation of tax policies aimed at the use and occupation of the land, in order to guarantee an increase in revenues for application in infrastructure, regularization of consolidated clandestine occupations and feasibility of urban planning. Using the deductive method, the work develops under the hypothesis that the municipality, linked to the constitutional objectives, should develop local tax policies able to face the urban exclusion and mitigate historical inequalities, common among countries of peripheral capitalism. In the first point, there is a contextualization of the formation of clandestine cities and of the housing problem, with an analysis of the contemporary tendency to valorize local autonomy and decentralization, which places the municipality in the leading role in meeting social demands. In the last chapter, strategies applicable to municipal tax policies aiming at reducing spatial inequalities through a democratic territorial planning are analyzed, as well as the main challenges and obstacles to the implementation of this type of redistributive tax matrix.