Extrafiscality of IPTU and prevention of environmental degradation
The present study refers to an analysis of the intervention that can be carried out by the government, through the application of extrafiscality in IPTU (Urban Land and Building Tax) as a means of seeking to prevent environmental degradation. For this purpose, the research is based on an analysis of...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | Direitos Democráticos & Estado Moderno |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/53391 |
| Acceso en línea: | https://revistas.pucsp.br/index.php/DDEM/article/view/53391 |
| Access Level: | acceso abierto |
| Palabra clave: | Extrafiscalidade IPTU Meio ambiente Intervenção na Ordem Econômica e Social Tributação Extrafiscality Environment Intervention in the Economic and Social Order Taxation Extrafiscalidad Medio ambiente Impuestos Intervención en el orden económico y social |
| Sumario: | The present study refers to an analysis of the intervention that can be carried out by the government, through the application of extrafiscality in IPTU (Urban Land and Building Tax) as a means of seeking to prevent environmental degradation. For this purpose, the research is based on an analysis of the extrafiscality institute within the National Tax System, in order to understand its application and its purposes. So that, through this, its application can be analyzed in relation to the IPTU, being able to contribute to the maintenance of a healthy environment. Such a study is justified not only by its relevance and timeliness, but also by the importance of a research that addresses the relationship between tax law and environmental law, contributing positively to these two branches of the Law. Considering this, it adopts as methodology an exploratory research, with a bibliographic review of the authors who have already investigated the theme. In view of this, in the final considerations, it remains to be seen the important role that the IPTU has as an instrument that guarantees compliance with public environmental policies. |
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