{"id":"https://openalex.org/W4409428938","doi":"https://doi.org/10.12957/rdc.2024.86484","title":"IPTU como instrumento para a promo\u00e7\u00e3o do desenvolvimento sustent\u00e1vel: uma an\u00e1lise \u00e0 luz das Smart Cities","display_name":"IPTU como instrumento para a promo\u00e7\u00e3o do desenvolvimento sustent\u00e1vel: uma an\u00e1lise \u00e0 luz das Smart Cities","publication_year":2025,"publication_date":"2025-03-12","ids":{"openalex":"https://openalex.org/W4409428938","doi":"https://doi.org/10.12957/rdc.2024.86484"},"language":"pt","primary_location":{"id":"doi:10.12957/rdc.2024.86484","doi":"https://doi.org/10.12957/rdc.2024.86484","is_oa":true,"landing_page_url":"https://doi.org/10.12957/rdc.2024.86484","pdf_url":"https://www.e-publicacoes.uerj.br/rdc/article/download/86484/53845","source":{"id":"https://openalex.org/S2739129023","display_name":"Revista de Direito da Cidade","issn_l":"1809-6077","issn":["1809-6077","2317-7721"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","dongbi-c","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312470","host_organization_name":"Universidade do Estado do Rio de Janeiro","host_organization_lineage":["https://openalex.org/P4310312470"],"host_organization_lineage_names":["Universidade do Estado do Rio de Janeiro"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Direito da Cidade","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.e-publicacoes.uerj.br/rdc/article/download/86484/53845","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058684729","display_name":"Grace Ladeira Garbaccio","orcid":"https://orcid.org/0000-0002-0658-9472","observed_orcids":["https://orcid.org/0000-0002-0658-9472"]},"institutions":[{"id":"https://openalex.org/I100084298","display_name":"University of Mendoza","ror":"https://ror.org/01es6dz53","country_code":"AR","type":"education","lineage":["https://openalex.org/I100084298"]}],"countries":["AR"],"is_corresponding":false,"raw_author_name":"Grace Ladeira Garbaccio","raw_affiliation_strings":["Facultad de Ciencias Jur\u00eddicas y Solciales de la Universidad de Mendoza"],"raw_orcid":"https://orcid.org/0000-0002-0658-9472","affiliations":[{"raw_affiliation_string":"Facultad de Ciencias Jur\u00eddicas y Solciales de la Universidad de Mendoza","institution_ids":["https://openalex.org/I100084298"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086160362","display_name":"Fernanda Paula Oliveira","orcid":"https://orcid.org/0000-0001-8021-7020","observed_orcids":["https://orcid.org/0000-0001-8021-7020"]},"institutions":[{"id":"https://openalex.org/I76903346","display_name":"University of Coimbra","ror":"https://ror.org/04z8k9a98","country_code":"PT","type":"education","lineage":["https://openalex.org/I76903346"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Fernanda Paula Marques Oliveira","raw_affiliation_strings":["Faculdade de Direito - Universidade de Coimbra"],"raw_orcid":"https://orcid.org/0000-0001-8021-7020","affiliations":[{"raw_affiliation_string":"Faculdade de Direito - Universidade de Coimbra","institution_ids":["https://openalex.org/I76903346"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026575903","display_name":"Cristiane Ara\u00fajo de Faria","orcid":"https://orcid.org/0009-0002-7732-2430","observed_orcids":["https://orcid.org/0009-0002-7732-2430"]},"institutions":[{"id":"https://openalex.org/I4405264959","display_name":"Instituto Brasileiro de Ensino, Desenvolvimento e Pesquisa","ror":"https://ror.org/03f8k6a86","country_code":"BR","type":"education","lineage":["https://openalex.org/I4405264959"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Cristiane Ara\u00fajo de Faria","raw_affiliation_strings":["Instituto Brasileiro de Ensino, Desenvolvimento e Pesquisa - IDP"],"raw_orcid":"https://orcid.org/0009-0002-7732-2430","affiliations":[{"raw_affiliation_string":"Instituto Brasileiro de Ensino, Desenvolvimento e Pesquisa - IDP","institution_ids":["https://openalex.org/I4405264959"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.1422,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.82468876,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"16","issue":"3","first_page":"143","last_page":"164"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12148","display_name":"Brazilian Legal Issues","score":0.551800012588501,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12148","display_name":"Brazilian Legal Issues","score":0.551800012588501,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.10890000313520432,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11479","display_name":"Smart Cities and Technologies","score":0.08569999784231186,"subfield":{"id":"https://openalex.org/subfields/3322","display_name":"Urban Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/iptu","display_name":"IPTU","score":0.9760000109672546},{"id":"https://openalex.org/keywords/urban-property-tax","display_name":"urban property tax","score":0.7900000214576721},{"id":"https://openalex.org/keywords/smart-cities","display_name":"smart cities","score":0.8560000061988831},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.9589999914169312},{"id":"https://openalex.org/keywords/extrafiscal-taxation","display_name":"extrafiscal taxation","score":0.6660000085830688},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.6700000166893005},{"id":"https://openalex.org/keywords/tax-principles","display_name":"tax principles","score":0.7250000238418579},{"id":"https://openalex.org/keywords/urban-development","display_name":"urban development","score":0.37400001287460327}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.591160237789154},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3788908123970032},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.1428442895412445}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.12957/rdc.2024.86484","doi":"https://doi.org/10.12957/rdc.2024.86484","is_oa":true,"landing_page_url":"https://doi.org/10.12957/rdc.2024.86484","pdf_url":"https://www.e-publicacoes.uerj.br/rdc/article/download/86484/53845","source":{"id":"https://openalex.org/S2739129023","display_name":"Revista de Direito da Cidade","issn_l":"1809-6077","issn":["1809-6077","2317-7721"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","dongbi-c","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312470","host_organization_name":"Universidade do Estado do Rio de Janeiro","host_organization_lineage":["https://openalex.org/P4310312470"],"host_organization_lineage_names":["Universidade do Estado do Rio de Janeiro"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Direito da Cidade","raw_type":"journal-article"},{"id":"pmh:oai:ojs.www.e-publicacoes.uerj.br:article/86484","doi":null,"is_oa":true,"landing_page_url":"https://www.e-publicacoes.uerj.br/rdc/article/view/86484","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:UERJ","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.12957/rdc.2024.86484","doi":"https://doi.org/10.12957/rdc.2024.86484","is_oa":true,"landing_page_url":"https://doi.org/10.12957/rdc.2024.86484","pdf_url":"https://www.e-publicacoes.uerj.br/rdc/article/download/86484/53845","source":{"id":"https://openalex.org/S2739129023","display_name":"Revista de Direito da Cidade","issn_l":"1809-6077","issn":["1809-6077","2317-7721"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","dongbi-c","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312470","host_organization_name":"Universidade do Estado do Rio de Janeiro","host_organization_lineage":["https://openalex.org/P4310312470"],"host_organization_lineage_names":["Universidade do Estado do Rio de Janeiro"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Direito da Cidade","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/11","display_name":"Sustainable cities and communities","score":0.9333000183105469},{"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure","score":0.6773999929428101},{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409428938.pdf","grobid_xml":"https://content.openalex.org/works/W4409428938.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7120715182","https://openalex.org/W3085033246","https://openalex.org/W3217069032","https://openalex.org/W3091186140","https://openalex.org/W2947476225","https://openalex.org/W6987735978","https://openalex.org/W3194922650","https://openalex.org/W7119276833","https://openalex.org/W7023662987","https://openalex.org/W4412028364"],"abstract_inverted_index":{"O":[0],"presente":[1],"estudo,":[2],"tendo":[3],"como":[4,26,33,77,104,122],"pano":[5],"de":[6,10,36,46,99,111],"fundo":[7],"o":[8,44,129],"conceito":[9,45],"Smart":[11,100],"City,":[12],"visa":[13],"abordar":[14],"a":[15,27,59,71,79,94,97],"extrafiscalidade":[16,60],"do":[17],"Imposto":[18],"Predial":[19,85],"e":[20,49,66,86,96,107,119,124],"Territorial":[21,87],"Urbano":[22],"\u2013":[23],"IPTU,":[24],"destacando":[25],"sua":[28,54],"institui\u00e7\u00e3o":[29],"pode":[30],"ser":[31,91],"instrumentalizada":[32],"mecanismo":[34],"jur\u00eddico":[35],"fomento":[37],"ao":[38,63,83],"desenvolvimento":[39,64],"sustent\u00e1vel.":[40],"Inicialmente":[41],"ser\u00e1":[42,57,75],"abordado":[43],"smart":[47],"city":[48],"os":[50,67],"requisitos":[51],"b\u00e1sicos":[52],"para":[53,93],"concretiza\u00e7\u00e3o.":[55],"Ap\u00f3s,":[56],"analisada":[58],"tribut\u00e1ria":[61],"orientada":[62,92],"sustent\u00e1vel":[65],"princ\u00edpios":[68],"tribut\u00e1rios":[69],"que":[70,78,126],"norteiam.":[72],"Por":[73],"fim,":[74],"examinado":[76],"pol\u00edtica":[80],"fiscal":[81],"concernente":[82],"imposto":[84],"-":[88],"IPTU":[89],"poderia":[90],"sustentabilidade":[95],"constru\u00e7\u00e3o":[98],"Cities.":[101],"Para":[102],"tanto,":[103],"m\u00e9todo":[105],"dedutivo":[106],"uma":[108],"abordagem":[109],"descritivo-interpretativa":[110],"pesquisa,":[112],"foram":[113],"utilizados":[114],"material":[115],"pr\u00e9-elaborado":[116],"por":[117],"autores":[118],"doutrinadores":[120],"respaldados,":[121],"legisla\u00e7\u00f5es":[123],"livros":[125],"discorrem":[127],"sobre":[128],"tema.":[130]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-04-15T00:00:00"}
