A tributação do IPTU verde como incentivo ao desenvolvimento sustentável em João pessoa/PB

Abstract

The paper aims to analyze the taxation of “IPTU Verde”, in João Pessoa. Specifically it will be studied the phenomenon of development sustainable and social role private propriety and from that will defends the taxation green of “IPTU” consist of a practice to make possible the applications extrafiscal of said tax. Therefore will be faced the problems of effectuation of cusing this tax instruments due to social funccionality in this sense, environmental of urban spaces. The study examines how the green taxation from work of IPTU as one of the ways to salve the environmental disaster. This one seeks to understands that exploration, and disorderly population grouth in this cities, because it cannot continue to be treated as an natural effect and no having a planning with public measures, with a view to constituting a modern society sustainaible, as defends the Federal Constitution/1988. Besides that, desapoints the kinds of legislative proposals in the citie of João Pesso, through complementary bills who intend to institute the “IPTU Verde” in this town. Lastly defends the needs for more detailed criteria for granting the benefit proposed by the legislator, in order to inhibit fraudulent conduct, and frustrate the meaning of the fiscal instrument. In this theoretical approach study the research method used was bibliographic and the research technique was the indirect.