Análise do IPTU verde na região nordeste do Brasil

Abstract

The aim of this paper was to analyze the adoption of the Green Urban Property Tax (IPTU Verde) in the capital cities of the Northeast Region of Brazil, focusing on its use as a public policy instrument aimed at sustainable urban development. To this end, environmental taxation in Brazil and the legal foundations that legitimize the granting of tax benefits based on ecological criteria were discussed, with emphasis on the constitutional role of municipalities in promoting an ecologically balanced environment. Specifically, we examined the municipal laws that establish the Green IPTU in northeastern cities, with emphasis on the criteria adopted to grant the benefits, the discount percentages practiced and the scope of the incentive measures. Based on this analysis, we sought to identify possible relationships between the existence of environmental tax incentive programs and urban indicators, such as the Municipal Human Development Index (MHDI), afforestation, the presence of Conservation Units (CUs) and the urbanized area. In addition, the impact of Constitutional Amendment 132/2023 on the national tax system was addressed, especially with regard to its repercussions on municipal autonomy and the possibility of expanding environmental tax policy instruments. The research was conducted using the hypothetical-deductive method, with a qualitative approach and classified as descriptive-explanatory in terms of its objectives. Bibliographical and documentary research techniques were used, as well as comparative legislative analysis. The results showed that, although most northeastern capitals do not yet have specific legislation on the Green IPTU, the instrument has significant potential for promoting more sustainable cities. It was concluded that it is necessary to promote greater uniformity and accessibility in the criteria for granting the benefit, in order to increase its effectiveness and consolidate it as an effective environmental public policy at municipal level.