OS BENEFÍCIOS DO IPTU VERDE
OS BENEFÍCIOS DO IPTU VERDE
-
DOI: https://doi.org/10.22533/at.ed.5572422056
-
Palavras-chave: Ações ecológicas. Arborização. Meio ambiente. Sustentabilidade. Carga tributária. IPTU.
-
Keywords: Ecological actions. Afforestation. Environment. Sustainability. Tax Burden. IPTU.
-
Abstract: The green IPTU is a tax that is levied on urban properties and makes up what is called the tax burden. It was implemented in the municipality of Jales/SP on November 11, 2009, to serve as a bonus for taxpayers, granting tax discounts to those who adopt certain sustainable practices provided for in Municipal Law No. 3,686/2009. Through this research, the Technical Manual for requesting Green IPTU in the municipality of Jales/SP was developed with the aim of covering all Urban Territorial Property Tax (IPTU) taxpayers in the municipality of Jales/SP, who seek a reduction in their burden. tax, as well as improving quality of life, minimizing environmental impacts. The purpose of the Manual is to inform the taxpayer what Green IPTU is about, what measures must be adopted to grant the discount, the advantages of this tax incentive and the procedure to be adopted to request the benefit. Its objective is to promote an incentive for owners to fulfill the social function of the property, benefiting society and the public sphere, through small ecological and environmentally friendly adaptations. To develop this work, a bibliographical review was carried out on IPTU, sustainability, municipal legislation and municipal data. The images and pictures used in the manual were created with the help of the CANVA website and artificial intelligence. The reduction in the value of IPTU is the main incentive to join the program, but the benefits of an ecological home extend to saving water and energy, which has a positive effect on the budget in the long term. It is concluded that the tax benefit presents both economic and environmental efficiency results.
- Natália Carolina Castanheira Celes