IPTU verde: promoção da sustentabilidade através de incentivos fiscais na cidade de Saõ Luís – MA

Abstract

Taxes for the benefit of society. The Urban Land Tax (IPTU) is one of the main municipal taxes which, as it is a direct tax, has an immediate impact on the taxpayer. Its extrafiscality, with a focus on environmental sustainability, is already seen in many municipalities throughout Brazil. In the municipality of São Luís - MA, there is no concession of tax benefits in relation to the IPTU through sustainable actions. In this perspective, this work proposes as a central objective, to identify the best way to implement the Green IPTU in the city of São Luís - MA in addition to analyzing how the Ludovicense population would benefit from this new policy. More specifically, it seeks to analyze the intention of the Green IPTU in its use as a tax benefit; map the possibilities for implementing this tax and its complementation as an extra-tax; and finally, to verify how the Ludovicense population will benefit from its implementation. Bibliographic research in books, journal articles and documentary research in regulatory instruments were used as methodology. As for its objectives, it is classified as exploratory, in relation to the approach, it is identified as qualitative. Among the data collection instruments, documentary analysis and the interview conducted in May, via Zoom, were used in order to obtain points related to the position of the city's Institute in relation to the Green IPTU. The results found in the research lead to the conclusion that municipal laws have points that are similar to each other, however, in terms of incidence hypotheses, there is a diversity between them. And in relation to the interview, it can be concluded that there are actions in the analyzed laws that could be applied in São Luís, but for that it is necessary a greater awareness of society to contribute correctly with the tax.