Navegando por Assunto "Tributo urbano"
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Item Acesso aberto (Open Access) IPTU ambiental: fundamentos jurídicos para sua aplicação(Universidade Federal do Pará, 2008-11-17) PESSÔA, Rodrigo Magalhães; SCAFF, Fernando Facury; http://lattes.cnpq.br/3214760192523948Environmental degradation is a global problem, affecting the societies in profound ways. The present and future generations realize that changes in the environment produced a loss of quality of life, producing a necessity to revise the method of production of goods and especially the way society relates to the environment. Urban growth is also an overall tenure, however, the quality of life of urban centers does not track its growth, generating a series of environmental problems that must be faced by the government and society as a whole. The environmental taxes has been adopted as an instrument of intervention into the economy, aiming to produce favorable environmental behaviors, either through incentives, either through taxes on things that harm the environment. Municipalities in Brazil, the historical importance they hold and the taxing power constitutionally defined, has at its disposal the tax above urban land, a tribute that can be used as a tool for environmental protection. The 1988 Federal Constitution provides for the use of this tax as a means of environmental protection in urban centers, and also allows municipalities to establish property taxes to meet local realities, transforming this exaction interesting tool in protecting the environment.