Instrumentos de incentivo à sustentabilidade urbana: uma análise do IPTU verde no município de Vitória – ES

Abstract

The disorderly growth of cities imposes urgent challenges on public management, requiring the conciliation of urban development with environmental preservation. In this context, Tax Law emerges as a tool for inducing behaviors, using extrafiscality as a mechanism to foster sustainability. The Urban Property Tax (IPTU), the main municipal tax linked to urban policy, presents itself as an apt instrument to encourage the socioenvironmental function of property. This study investigates how the Municipality of Vitória – ES can structure a "Green IPTU" program that is legally valid, fiscally responsible, and urbanistically effective. The research, qualitative in nature and developed through bibliographic and documentary methods, analyzes the constitutional and legal foundation of IPTU as an extrafiscal tax. It also examines the limits imposed by the Fiscal Responsibility Law (LRF) for granting tax incentives, such as the mandatory estimation of budgetary impact and compensation measures for revenue waiver. Finally, the study concludes that the implementation of Green IPTU in Vitória is feasible, aligning it with the guidelines of the Urban Master Plan (PDU). A model based on objective criteria is proposed to stimulate practices such as rainwater harvesting, solar energy installation, and the maintenance of permeable areas, demonstrating that the tax incentive is an essential tool for building more resilient and sustainable cities