Extrafiscalidade do IPTU e prevenção da degradação ambiental

Adriano Ferreira  Resende; Bianca Tito

doi:10.23925/ddem.i3.53391

Authors

Adriano Ferreira Resende Faculdade de Direito do Sul de Minas - FDSM, Pouso Alegre, MG https://orcid.org/0000-0001-6974-7602
Bianca Tito Faculdade de Direito do Sul de Minas - FDSM, Pouso Alegre, MG https://orcid.org/0000-0002-6188-743X

DOI:

https://doi.org/10.23925/ddem.i3.53391

Keywords:

Extrafiscality, IPTU, Environment, Intervention in the Economic and Social Order, Taxation

Abstract

The present study refers to an analysis of the intervention that can be carried out by the government, through the application of extrafiscality in IPTU (Urban Land and Building Tax) as a means of seeking to prevent environmental degradation. For this purpose, the research is based on an analysis of the extrafiscality institute within the National Tax System, in order to understand its application and its purposes. So that, through this, its application can be analyzed in relation to the IPTU, being able to contribute to the maintenance of a healthy environment. Such a study is justified not only by its relevance and timeliness, but also by the importance of a research that addresses the relationship between tax law and environmental law, contributing positively to these two branches of the Law. Considering this, it adopts as methodology an exploratory research, with a bibliographic review of the authors who have already investigated the theme. In view of this, in the final considerations, it remains to be seen the important role that the IPTU has as an instrument that guarantees compliance with public environmental policies.

Author Biographies

Adriano Ferreira Resende, Faculdade de Direito do Sul de Minas - FDSM, Pouso Alegre, MG

Bachelor of Laws from the Centro Universitário de Lavras - UNILAVRAS (2009), lawyer registered at OAB / MG nº 124.906 with professional experience in Civil Law, Social Security Law and Administrative Law. He has a specialization in Social Security Law from the Faculty of Law Prof. Damásio de Jesus (2015), was a professor of Law at the Lavras Technological Center - CETEC Lavras. He is currently a civil servant at the Federal Institute of Science and Technology of the South of Minas Gerais - IFSULDEMINAS, with the Dean of Personnel Management, currently in charge of the Legislation and Standards Coordination. Master's student in Constitutionalism and Democracy at the Faculty of Law of Southern Minas.

Bianca Tito, Faculdade de Direito do Sul de Minas - FDSM, Pouso Alegre, MG

Master's student in Law, with emphasis on Constitutionalism and Democracy, in the Research Line Effectiveness of Fundamental Social Rights, by the Faculty of Law of the South of Minas - FDSM. Specialist in Family and Inheritance Law at Anhanguera-Uniderp University (2018-2019). Graduated in Law from the Pontifical Catholic University of Minas Gerais, PUC Minas (2018). Lawyer (OAB / MG). She is a member of the CNPq research group "Law and Democracy: Technology, Artificial Intelligence and Fake News", from the Postgraduate Program in Law at FDSM, under the coordination of prof. Dr. Rafael Alem Mello Ferreira. Currently research on freedom of expression and tolerance, focusing mainly on issues related to hate speech and expressions of humor.

References

ARAÚJO, Cláudia de Rezende Machado de. Extrafiscalidade. Revista de informação legislativa, Brasília, v. 34, n. 133, p. 327-333, jan./abr. 1997. Disponível em: http://www2.senado.leg.br/bdsf/bitstream/handle/id/218/r133-29.PDF?sequence=4&isAllowed=y Acesso em 26 jun. de 2020.

BELTRÃO, Demétrius Amaral; KALLÁS FILHO, Elias. O tributo no contexto do Estado Social e Democrático de Direito. Revista Tributária e de Finanças Públicas, São Paulo, v. 120, n. 23, p. 17-27, jan./fev. 2015.

COÊLHO, Sacha Calmon Navarro. Curso de Direito Tributário Brasileiro. 6. ed. Rio de Janeiro: Forense, 2002.

FOLLONI, André. Isonomia na tributação extrafiscal. Revista Direito GV, São Paulo, v. 10, n. 1, p. 201-220, jan./jun. 2014. Disponível em: http://bibliotecadigital.fgv.br/ojs/index.php/revdireitogv/article/view/43565/42282. Acesso em: 25 jun. de 2020.

GONDINHO, André Osório. Função social da propriedade. In: TEPEDINO, Gustavo (Coord.). Problemas de Direito Civil-Constitucional. Rio de Janeiro: Renovar, 2000.

MANTOVANI, Sabrina Moraes. A viabilidade da extrafiscalidade ambiental no âmbito municipal. Revista Argumentum – Argumentum Journal of Law, Marília, ano 9, n. 10, p. 199-212, 2009. Disponível em: http://ojs.unimar.br/index.php/revistaargumentum/article/view/1040. Acesso em 28 jun. de 2020.

Nações Unidas Brasil. Site institucional. Conferências de meio ambiente e desenvolvimento sustentável: uma miniguia da ONU, 11 de maio de 2017. Disponível em: https://nacoesunidas.org/conferencias-de-meio-ambiente-e-desenvolvimento-sustentavel-miniguia-da-onu/. Acesso em: 28 jun. 2020.

PEREIRA, Maria Marconiete Fernandes; CAMPO, Cristina Paiva Serafim Gadelha; OLIVEIRA, Flávia de Paiva Medeiros de. Tributação extrafiscal como instrumento de fomento a procedimentos ecologicamente equilibrados. Revista de Direito Internacional Econômico e Tributário – RDIET, Brasília, v. 13, n. 2, p. 242-272, jul./dez. 2018. Disponível em: https://portalrevistas.ucb.br/index.php/RDIET/article/view/9697. Acesso em 25 jun. de 2020.

Report of the United Nations Conference on the Human Environment. Stockholm, june 1972. Disponível em: http://www.un-documents.net/aconf48-14r1.pdf. Acesso em 28 jun. 2020.

SANTOS, Altair. IPTU Verde: veja se você pode usufruir dessa vantagem. Itambé, Curitiba, 2019. Disponível em: https://www.cimentoitambe.com.br/iptu-verde-veja-se-voce-pode- usufruir-desta-vantagem/. Acesso em 28 jun. 2020.