LEITE, Jandecy Cabral2025-06-032025MONTEIRO, C. A. R.; LEITE, J. C.; ALMEIDA, L. F. C. de. Proposta de Implantação da Tributação Ambiental como Ferramenta de Incentivo na Conservação e Desenvolvimento Sustentável: um Estudo de Caso sobre Potencialidade do IPTU Verde na Cidade de Manaus. Revista de Gestão e Secretariado, [S. l.], v. 16, n. 5, p. e4919, 2025. DOI: 10.7769/gesec.v16i5.4919. Disponível em: https://ojs.revistagesec.org.br/secretariado/article/view/4919.10.7769/gesec.v16i5.4919https://rigalileo.itegam.org.br/handle/123456789/1189This work reflects on the implementation of the Green IPTU as a public policy instrument 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 that adopt sustainable practices. The research discusses the legal, economic, and socio-environmental feasibility of environmental taxation, with emphasis on the polluter-pays principle and the socio-environmental function of urban property, as established in the Federal Constitution. It analyzes aspects such as the impact of tax exemptions on municipal revenue, public awareness, and the criteria for adherence to the benefit. The study contributes to the debate on environmental public policies in the Amazonian urban context, highlighting the role of taxation as an extrafiscal instrument capable of inducing sustainable behaviors and mitigating environmental damage in citiespdf.IPTU VerdeTributação AmbientalIncentivos FiscaisSustentabilidade UrbanaArtigoMeio ambiente