TADUS - Rate of Aid for Urban and Social Development

This book deals with irregular urban development in the municipality of São Sebastião, on the north coast of São Paulo, Brazil. This development, resulting from urban exodus and property speculation, has caused major socio-environmental problems as well as a burden on public coffers. In order to mitigate this situation, a voluntary taxation methodology was devised to minimise the burden on public coffers and to ensure that the revenue generated by this methodology is exclusively earmarked for these urban centres, known as ZEIS - Special Social Interest Zones. In order to achieve the proposed objective, bibliographical research on the subject was carried out, as well as documentary research for technical surveys at the City Hall. Finally, the TADUS - Taxa de Auxílio para o Desenvolvimento Urbano e Social - was presented as a viable alternative for improving investment in infrastructure in these areas.