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

Abstract

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.