Função ambiental da propriedade urbana e tributação ambiental: possibilidade de concessão de incentivos fiscais aos prédios verdes no Brasil

Abstract

Urban buildings are essential to the cities of today. However, they are also responsible for a large portion of the environmental degradation that is present in Brazil and worldwide. In the scenario of ecological crisis which concerns all people in the beginning of this new century, the construction industry begins to develop and use techniques and materials that enable the streamlined use of environmental resources, since planning to the maintenance phase of constructions. But this trend is not yet widespread among people related to this new way to build and use urban property. Moreover, the concept can be distorted by harmful green marketing. In this context, this paper presents the Environmental Taxation as a possible tool to stimulate the "green buildings" in Brazil and the benefits they can represent. To achieve this goal, the study uses predominantly bibliographic and empirical methodology, drawing on concepts from other sciences of knowledge, especially Civil Engineering and Architecture. Initially, it discusses on social and environmental functions of urban property, imposed to the owners by the Constitution of 1988, but far from becoming reality. Next, the fundamentals of Environmental Taxation are presented, which is an effective mechanism of state intervention in the economy, necessary in a democratic state of law, with emphasis on the incentive technique. From then, the research demonstrates the key features of "green buildings" and some environmental seals (LEED, Processo Aqua and Procel Edifica) prepared with the aim of highlighting in the consumer market constructions that generate less negative impacts on the environment. At the end, it is specified the tax incentives that may be or already are being granted in the brazilian legal system, and it is stated that these may relate to the various steps of a building, benefiting not only businessmen but also its users. It is shown, therefore, that the state participation through a public policy with environmental purpose shows itself essential for "green buildings" to become an effective example of environmental sustainability and common practice among the brazilian society.