Tributação ambiental: IPTU verde como incentivo ao desenvolvimento sustentável nos municípios da Paraíba.

Abstract

The "Green Property Tax" is an innovative strategy for sustainable development that utilizes the Urban Property and Land Tax (IPTU) as a governmental intervention tool to encourage and promote sustainable practices. In this context, this work aims to deepen the understanding of the implementation and impacts of the "Green Property Tax" in the municipalities of Paraíba, analyzing how taxation can be effectively employed to promote more sustainable practices and, consequently, contribute to a more balanced future for the State of Paraíba. The "Green Property Tax" emerges as a pragmatic response to these challenges, offering fiscal incentives to taxpayers who adopt sustainable practices in property renovation or construction. This initiative contributes to the reduction of environmental impacts while benefiting the well-being of the community. This study seeks to conduct a thorough analysis of the "Green Property Tax" and its effects, closely examining its implementation and the benefits it brings to the Paraíba scenario. Through this analysis, we hope to enrich the discussion on the potential of taxation as an instrument for promoting sustainable practices and, thus, contribute to the creation of a more balanced and sustainable future for the State of Paraíba.