Proposta de Implantação da Tributação Ambiental como Ferramenta de Incentivo na Conservação e Desenvolvimento Sustentável

Abstract

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.