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Advisor(s)
Abstract(s)
A Revolução Industrial proporcionou notáveis melhorias em diversas áreas a custas de
recursos naturais, culminando em uma crise universal do meio ambiente e instituindo um
modo de vida não sustentável socioeconomicamente. Diante dessa crise, os Estados
reagem, porém, estão em diferentes graus de reação diante dela. Sendo assim, neste
trabalho, a questão ambiental é discutida em relação a iniciativas de formulação de políticas
públicas para um desenvolvimento sustentável. Para tanto, buscou-se explorar os conceitos
de tributação ambiental, assim como da extrafiscalidade. Explorou-se também o mecanismo
e os princípios referentes aos instrumentos econômicos e jurídicos utilizados pela justiça
tributária, enquanto instrumento econômico de defesa do meio ambiente e de
desenvolvimento socioeconômico. Desse modo, esta pesquisa propõe uma base tributária
extrafiscal para uma política pública ambiental, por meio da implementação de uma Lei
municipal que discipline a extrafiscalidade do Imposto Predial e Territorial Urbano (IPTU) e
do Imposto Sobre Serviço (ISS) de qualquer natureza em relação às propriedades privadas
urbanas e às atividades da construção civil. Para a concretização desta pesquisa foram
utilizadas diversas metodologias, tendo como principal abordagem a pesquisa qualitativa,
uma vez que está relacionada a determinado nível de realidade que não pode ser
quantificado. Com a finalidade de atender os objetivos propostos, o referencial teórico
aborda os conteúdos que suportam a questão da pesquisa buscando pontos de interseção
na história, nas formas, nos mecanismos e nos princípios sobre meio ambiente e
sustentabilidade. As análises e discussões dos resultados apurados reconhecem os limites
inerentes a este estudo, bem como o campo fértil por ele habitado. Consoante ao objetivo
e à questão de pesquisa, o resultado confirmou que a sociedade e/ou setor privado, quando
incentivados por políticas públicas, podem contribuir de forma sustentável. Como resultado
tem-se a proposição de uma política pública “IPTU e ISS Ecológico” para o município de
Curitiba com enfoque na justiça tributária e social que contribua para o desenvolvimento
urbano sustentável.
The industrial revolution has brought about notable improvements in several areas to the detriment of natural resources, culminating in a universal crisis of the environment and instituting a socially and economically unsustainable way of life. Faced with this crisis, however, states are reacting to different degrees of evolution. The environmental issue is discussed in this paper in the direction of public policy formulation initiatives for sustainable development. To this end, an attempt is made to explore the concepts of environmental taxation, such as that of extra-taxation. It also explores the mechanism and principles of economic and legal instruments in the implementation of tax justice, as an economic instrument for environmental defense and socioeconomic development. The general objective of this research is to propose an extra-fiscal tax base for a public environmental policy through the implementation of a municipal law that regulates the extra-fiscal taxation of IPTU (Property and Urban Territorial Tax) and ISS (Tax on Services of Any Nature) in relation to private urban properties and civil construction activities. In the implementation of this research several methodologies were used, having as approach qualitative research, since it is related to a certain level of reality that cannot be quantified. In order to meet the proposed objectives, the theoretical framework addresses the contents that support the research question by seeking points of intersection in history, forms, mechanisms and principles between environment and sustainability. The analyses and discussions of the results ascertained recognize the limits inherent to this study, the fertile field inhabited by it. Depending on the research objective and question, the result confirmed that society and/or the private sector, when encouraged by public policies, can contribute to a sustainable way. The result is the proposal of public policy Ecological IPTU and ISS E for the municipality of Curitiba focusing on tax and social justice that contributes to sustainable urban development.
The industrial revolution has brought about notable improvements in several areas to the detriment of natural resources, culminating in a universal crisis of the environment and instituting a socially and economically unsustainable way of life. Faced with this crisis, however, states are reacting to different degrees of evolution. The environmental issue is discussed in this paper in the direction of public policy formulation initiatives for sustainable development. To this end, an attempt is made to explore the concepts of environmental taxation, such as that of extra-taxation. It also explores the mechanism and principles of economic and legal instruments in the implementation of tax justice, as an economic instrument for environmental defense and socioeconomic development. The general objective of this research is to propose an extra-fiscal tax base for a public environmental policy through the implementation of a municipal law that regulates the extra-fiscal taxation of IPTU (Property and Urban Territorial Tax) and ISS (Tax on Services of Any Nature) in relation to private urban properties and civil construction activities. In the implementation of this research several methodologies were used, having as approach qualitative research, since it is related to a certain level of reality that cannot be quantified. In order to meet the proposed objectives, the theoretical framework addresses the contents that support the research question by seeking points of intersection in history, forms, mechanisms and principles between environment and sustainability. The analyses and discussions of the results ascertained recognize the limits inherent to this study, the fertile field inhabited by it. Depending on the research objective and question, the result confirmed that society and/or the private sector, when encouraged by public policies, can contribute to a sustainable way. The result is the proposal of public policy Ecological IPTU and ISS E for the municipality of Curitiba focusing on tax and social justice that contributes to sustainable urban development.
Description
Mestrado de dupla diplomação com a UTFPR - Universidade Tecnológica Federal do Paraná
Keywords
IPTU ISS Ecológico Política pública Tributação ambiental