The implications of urban planning through the applicability of Taxable Instruments in Ivaiporã/Paraná/Brazil.

The space and the Brazilian city were planned and conceived according to the ideals of capitalist logic, generating socio-spatial segregations and inequalities regarding access and the dignified permanence in cities. The Municipal Master Plan, as the main instrument in the field of Urban Planning, has been used for territorial planning in Brazilian cities of different sizes. In the state of Paraná, there is a large number of municipalities with small cities that have presented Master Plans. Therefore, the question arises: have small cities developed Master Plans with applicable instruments, particularly taxable ones? The objective is to discuss urban planning and master plans in small cities, focusing on the instruments and their applicabilities, based on the city of Ivaiporã, located in the central portion of the state. For this purpose, the methodology used aimed to assess the applicability of tax instruments in the Municipal Master Plan of Ivaiporã (2008, 2010), based on the methodology developed by the Evaluation and Training Network for the Implementation of Participatory Master Plans - REDE PDP (SANTOS JUNIOR, 2011). A literature review concerning the research problem was also conducted. It is concluded that the Municipal Master Plan of Ivaiporã has its positive aspects, but it lacks necessary elements to be truly applicable and transformative of an urban structure in the long term. Although the Municipal Laws of its Municipal Master Plan and the Tax Code have advanced in the direction of its elaboration and certain actions aimed at urban development, much is still lacking to assert that this applicability occurs in a fully realized manner. [ABSTRACT FROM AUTHOR]