Tributação ecológica e políticas públicasuma avaliação diagnóstica do Programa IPTU Verde de Salvador

Resumo

The present work aims to analyze, evaluate and propose recommendations for the IPTU Verde Program in Salvador in order to increase the adhesion of enterprises and citizens to the program, thus characterizing itself as a descriptive and evaluative case study of public policy. The aforementioned program was created in 2015 with the objective of granting a certification that provides discounts on the property tax for enterprises that adopt products, processes, standards and practices that contribute to environmental sustainability. Even after a review of several program items in 2017, adherence is below expectations by the Municipal Sustainability, Innovation and Resilience Department. Initially, the theoretical bases that permeate the program are discussed, starting with a historical review of the creation and evolution of the concept of sustainable development in the world. Subsequently, theories related to environmental and tax law are discussed, in which the concepts of environmental taxes and tax extrafiscality are explored, and Lowi's theory in public policy, which addresses the concepts of distributive, constitutive, redistributive and regulatory policies. Afterwards, the history of the environmental certification model is briefly described, including a brief summary of the main ones. In the description of the program, it starts with the constitutional and legal anchoring of the municipalities in implementing urban policy actions, passing through its history, creation and regulation bases, including other existing programs in Brazil, in addition to the entire process of policy implementation. Qualitative interviews were carried out with the main participants of the program, such as the secretariats that work in the analysis and issuance of the certification and the enterprises requesting the IPTU Verde, in order to understand the process, difficulties and other aspects of the program. At the end, a general assessment of this public policy is made, including the execution processes, and it turns out that there are a number of possible improvements that can be incorporated in order to increase the adhesion of Salvador's citizens and enterprises; such improvements are presented as recommendations.

Ficha do documento

Tipo

Dissertação

Ano

2021

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/31538

Temas

Políticas PúblicasFinanças PúblicasAdministração PúblicaMeio AmbienteGestão Municipal

Palavras-chave

Public policyEnvironmental taxesSustainabilityEnvironmental tax lawSustainable certificationPolítica públicaTributação ecológicaSustentabilidadeDireito Ambiental TributárioCertificação sustentávelAdministração públicaPolíticas públicasImposto predial e territorial urbano - Salvador (BA)Impostos - ArrecadaçãoDireito ambiental