摘要：In the contemporary role of the state is sensitive and affected by economic integration. Faced with the decline of their role, as cities on how new economic actors and in context, urban problems such as urban voids and real estate speculation stand out. In this sense, raise the hypothesis that the State is able to intervene without urban development to meet the interests of the community. Through a bibliographical review, it can be concluded that the Landless Progressive Urban Land and Territorial Tax has a purpose of combating urban voids and allowing a materialization of the social function of urban property.
关键词：National state; Progressive IPTU; Local development.;Estado nacional;IPTU progressivo no tempo;Desenvolvimento local
