PTU VERDE - APLICABILIDADES E SUA RELAÇÃO COM O PRINCÍPIO DO DESENVOLVIMENTO SUSTENTÁVEL E A REFORMA TRIBUTÁRIA

Abstract

The article explores the concept of Green Property Tax (IPTU Verde), a tax mechanism aimed at encouraging sustainable practices through tax benefits. It examines the applicability of this tax in Brazilian cities, highlighting its positive impacts on promoting urban sustainability. The study also discusses the connection between Green Property Tax and the Principle of Sustainable Development, a fundamental element of Brazilian Environmental Law. This research examines how this tax can be used as an environmental protection tool due to its extrafiscal nature. Additionally, it analyzes the influence of Constitutional Amendment Proposal (PEC) 13/2019 and Constitutional Amendment (EC) 132/2023 on the implementation and expansion of Green Property Tax in Brazil. The methodology is based on bibliographic research, focusing on the analysis of doctrine, case law, and legislation. The study begins with a review of legal literature related to Green Property Tax, the Principle of Sustainable Development, and Tax Reform to provide theoretical and practical context for the topic. Works by experts in Tax and Environmental Law, as well as relevant legislation, were analyzed. Case studies of Brazilian municipalities that have adopted Green Property Tax as a tool to encourage sustainability were also examined to identify the practical impacts of this tax policy. The study concludes that Green Property Tax is an important tool for environmental incentive, but its effectiveness depends on a stable tax structure and coordinated public policies. It is concluded that, when combined with reformist tax policies, it can establish itself as an effective tool for promoting sustainable development in Brazilian cities.