AEIS e IPTU: diretrizes para um plano de gestão de territórios populares a partir de tarifas diferenciadas. Estudo de caso AEIS Mãe Luiza, Natal/RN

Abstract

This essay deals with the relationship between urban management and tax policy in the context of Special Areas of Social Interest (AEIS), focusing on the AEIS Mãe Luiza. The objective is to propose guidelines for the management of these areas, seeking to harmonize the housing policy with the Urban Property and Territorial Tax (IPTU) in order to allow low-income communities to remain in their space. The relevance of the work lies in its contribution to the struggle for the Mãe Luiza community to remain in their place of residence, in the justification given by the empirical observation of how the lack of coordination between these policies can result in financial pressure on families in AEIS, and, consequently, facilitate gentrification processes. The theoretical basis includes thinkers such as Milton Santos and David Harvey, in addition to the perspectives of Ermínia Maricato and Raquel Rolnik on housing policy in Brazil. The methodological procedures will be field visits, reports from residents, technical analyzes of land use and occupation and comparison of spreadsheet tables with IPTU values in the spatial area studied. It is understood that the work has several ramifications both in academia and in civil society, as it could serve as support for the search for public policies by AEIS members.