O IPTU como instrumento de conservação ambiental no município de Manaus/Am

Abstract

The current scenario of global environmental crisis, marked by the scarcity of resources and the advance of climate change, makes it urgent to adopt practices that contribute to environmental conservation and urban sustainability. The lack of urban planning and the lack of environmental policies that integrate environmental conservation and economic and population growth contribute to the worsening of the environmental crisis in cities. Given its location in the middle of the Amazon Rainforest, Manaus naturally faces even more significant pressures to balance urban development with the conservation of natural resources. In this context, the research presents as a central theme of investigation the alternatives for the implementation of the "Environmental IPTU" in the Municipality of Manaus as an instrument with a view to the environmental conservation of the city. The objective was to analyze the hypotheses of tax extrataxation to verify the possibility of applying environmental extrataxation to the IPTU - Urban Property and Territorial Tax and to propose a model for the municipality of Manaus/AM, to assist in the environmental conservation of the city. The methodology used was bibliographic research, of descriptive character and qualitative nature. The production of the data was carried out through documentary analysis and theoretical studies of articles, books, decrees, laws and resolutions. The research resulted in a proposal for the implementation of the Environmental IPTU in Manaus. It was concluded that, for the success of the Environmental IPTU as an instrument of environmental conservation, it is necessary to adopt simple criteria, greater publicity and the facilitation of administrative processes, to stimulate the adhesion of taxpayers. In addition, a paradigm shift is needed, through environmental education for the necessary social understanding of the environmental and economic benefits of joining the program.