Navegando por Autor "MONTEIRO, Ciro Allister Reis"

Filtrar resultados informando as primeiras letras
Agora exibindo 1 - 2 de 2
  • Imagem de Miniatura
    Item
    Proposta de Implantação da Tributação Ambiental como Ferramenta de Incentivo na Conservação e Desenvolvimento Sustentável
    (Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) MONTEIRO, Ciro Allister Reis; LEITE, Jandecy Cabral; ALMEIDA, Luiz Fernando Correia de; Jandecy Cabral Leite
    This study examines the implementation of the Green IPTU as a public policy tool to promote environmental conservation and sustainable development in the city of Manaus. Using a qualitative and quantitative approach, a case study is conducted based on Bill No. 248/2013, which proposes partial tax exemption for properties adopting sustainable practices. The research discusses the legal, economic, and socio-environmental feasibility of environmental taxation, emphasizing the polluter-pays principle and the socio-environmental function of urban property. It analyzes fiscal impacts, social awareness, and eligibility criteria, contributing to the debate on environmental public policies in Amazonian urban contexts.
  • Imagem de Miniatura
    Item
    Proposta de implantação da tributação ambiental como ferramenta de incentivo na conservação e desenvolvimento sustentável: um estudo de caso sobre a potencialidade do IPTU Verde na cidade de Manaus
    (Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) MONTEIRO, Ciro Allister Reis; LEITE, Jandecy Cabral; Almeida, Luiz Fernando Correia de
    This dissertation analyzes the application of environmental taxation as an incentive tool for conservation and sustainable development, based on a case study of Bill No. 248/2013, known as the Green IPTU, in Manaus, Brazil. The study aims to assess the importance of environmental tax benefits—particularly partial tax exemptions—as mechanisms for environmental preservation and maintenance. This qualitative and quantitative research combines bibliographical review, document analysis, and case study methodology. The findings emphasize the relevance of the “polluter pays” principle and sustainable fiscal policies as strategic alternatives to urban environmental degradation, underscoring the importance of local public policies for sustainability and environmental responsibility.