ROCHA, R. S.; http://lattes.cnpq.br/9216721228302692; ROCHA., Renata Sarmento.
Resumo:
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.