Navegando por Autor "FEIO, Luiza Gaspar"

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O IPTU verde e a construção da cidade sustentável
(Universidade Federal do Pará, 2018-03-22) FEIO, Luiza Gaspar; MERLIN, Lise Vieira da Costa Tupiassu; http://lattes.cnpq.br/5599627735526045
The urbanization process has brought about new challenges in city organization that makes sustainability an indispensable debate within the urban context and, above all, in the creation of instruments that can help in the implementation city improvements. Among existing instruments is the urban land and property tax (IPTU) that has extra-fiscal effects of the tax exemption and is used as an economic instrument that promotes behaviors that preserve the environment and at the same time guarantee wellbeing. In this bias, it is analyzed if the requirements of Green IPTU, such as, vegetation cover, green sidewalks, incentive to the horticultural activity, sustainable technologies and adoption of green areas, are able to fulfill the requirements of the pillars of the sustainable city. The study uses deductive method, bibliographic research and the compilation of municipal legislations that apply the Green IPTU. It discusses concepts of the Green IPTU, fiscal incentive and pillars of a sustainable city, systematizing the main criteria used by the Green IPTU.