IPTU e ISS ecológico: proposta de política pública para o município de Curitiba - Paraná

• Ano de defesa: 2020
• Autor(a) principal: Endo, Eliane Akiko
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Tecnológica Federal do Paraná; Curitiba; Brasil; Programa de Pós-Graduação em Planejamento e Governança Pública; UTFPR
• Palavras-chave em Português: Imposto sobre circulação de mercadorias - Curitiba (PR); Imposto territorial - Curitiba (PR); Imposto predial - Curitiba (PR); Mudanças climáticas - Aspectos ambientais - Curitiba (PR); Impostos municipais - Aspectos ambientais - Curitiba (PR); Política pública; Taxation of articles of consumption - Curitiba (Brazil); Land value taxation - Curitiba (Brazil); Real property tax - Curitiba (Brazil); Climatic changes - Environmental aspects - Curitiba (Brazil); Local taxation - Environmental aspects - Curitiba (Brazil); Public policy; CNPQ::CIENCIAS SOCIAIS APLICADAS::PLANEJAMENTO URBANO E REGIONAL::SERVICOS URBANOS E REGIONAIS::LEGISLACAO URBANA E REGIONAL; Planejamento Urbano e Regional
• Link de acesso: http://repositorio.utfpr.edu.br/jspui/handle/1/5108

The industrial revolution has brought about notable improvements in several areas to the detriment of natural resources, culminating in a universal crisis of the environment and instituting a socially and economically unsustainable way of life. Faced with this crisis, however, states are reacting to different degrees of evolution. The environmental issue is discussed in this paper in the direction of public policy formulation initiatives for sustainable development. To this end, an attempt is made to explore the concepts of environmental taxation, such as that of extra-taxation. It also explores the mechanism and principles of economic and legal instruments in the implementation of tax justice, as an economic instrument for environmental defense and socioeconomic development. The general objective of this research is to propose an extra-fiscal tax base for a public environmental policy through the implementation of a municipal law that regulates the extra-fiscal taxation of IPTU (Property and Urban Territorial Tax) and ISS (Tax on Services of Any Nature) in relation to private urban properties and civil construction activities. In the implementation of this research several methodologies were used, having as approach qualitative research, since it is related to a certain level of reality that cannot be quantified. In order to meet the proposed objectives, the theoretical framework addresses the contents that support the research question by seeking points of intersection in history, forms, mechanisms and principles between environment and sustainability. The analyses and discussions of the results ascertained recognize the limits inherent to this study, the fertile field inhabited by it. Depending on the research objective and question, the result confirmed that society and/or the private sector, when encouraged by public policies, can contribute to a sustainable way. The result is the proposal of public policy Ecological IPTU and ISS E for the municipality of Curitiba focusing on tax and social justice that contributes to sustainable urban development.