O “Iptu verde” como instrumento de políticas públicas para proteção ao meio ambiente

Abstract

The exploitation of natural resources in order to keep up with population growth has caused damage to the environment. This scenario has long worried society, because the increase in the quality of life depends, inevitably, on the maintenance of environmental quality. Thus, the balance between environmental preservation and socioeconomic development is fundamental in order to ensure the well-being and survival of present and future generations. The present study aimed to investigate the environmental advantages of using extrafiscal taxation as a complement to the command and control system, through the GREEN IPTU, for environmental purposes, identifying the benefits that it can generate for environmental preservation. To construct the text, which is qualitative in nature, a varied bibliography was used, consisting of articles and laws. The material was collected from search portals such as Google Scholar and Capes Periodicals. The materials were selected by reading the titles, abstracts, and the relationship with the central theme. The conclusions obtained from this work reside in the demonstration of several environmental benefits at the local, regional and even global level when using the GREEN IPTU, with the use of solar energy and heating, green roofs, rainwater catchment systems and bio-construction, sharing with the taxpayer the responsibility for the execution of these policies, making him an active agent in the preservation of the environment.