O IPTU e a tributação indutora como instrumento para o desenvolvimento sustentável

Abstract

Preserving and protecting the environment is the responsibility of the State, it being understood Federal, State, Federal District and municipalities (Constitution, Article 23., VI and VII). It is therefore common competence of federal guardianship and ensure environmental preservation, to be held in conjunction with the community (CF, art. 225). Faced with the obligation imposed by the Constitution, the State needs to use the means offered by the legal system to play the role of mentor to an environmental policy that ensures protection of the environment. It is in this light that the tax law becomes an instrument of environmental protection, as well as revenue collection of the character, function inherent to adduce resources to the public coffers, extrafiscal offers the function to induce or encourage conduct environmentally sound. The tribute comes, then, to encourage economic agents to environmentally friendly choices and discourage harmful practices. It is a policy of encouraging the preservation founded in economic stimulus. By understanding this, the tax can also assist in regional development and implementation of public policies. Given the importance of the topic, a survey was conducted explanatory qualitative approach, with a design focused on literature, whose purpose is to understand how the tax law, tax law through the inductor, especially property taxes, can be an instrument of protection and development of the artificial environment so that it will reach the level of sustainability.