THE EXTRA TAXATION OF URBAN LAND PROPERTY TAX AS AN URBAN PLANNING IMPLEMENTATION INSTRUMENT

The disordered growth of urban centers led the modern man to discover the huge importance of taxation for the construction of sustainable cities, socially ordered. As the effect of taxation, the extra taxation lies as an instrument for the property social function's effectuation through the imposed financial constraints having as objective to induce the appropriate use of real property. Municipalities is allowed to apply the instrument issued by the City Statute and the materialization of the Director Plan provisions, featuring the urban land property tax. The progressive application of property tax in time is an effective measure to attend the social function of property, improving the population quality of life and promoting social inclusion.