UM OLHAR SISTÊMICO SOBRE O IPTU VERDE EM SALVADOR-BA EM SUA FUNÇÃO TRIBUTÁRIA AMBIENTAL

Abstract

Constitutional tax law and its aspects, while providing important tools for achieving constitutional objectives, find major limitations in the constitutional text itself. In this regard, this research seeks to understand the fundamental elements and characteristics of environmental taxation through an analysis strictly systemic constitutional, or 'technical-legal', of the IPTU tax standard (urban territorial property tax) 'Green' within the scope of Salvador BA. The aim is to resolve the following question: Would the ‘Green’ IPTU be compatible with the constitutional elements specific to an ‘environmental tax’? To this end, it was necessary to use a logical-systematic chain of elements inherited by the constitutional tax doctrine and the logical-deductive research method, in order to systematize the main elements of the norm under study and lead them to falsification in the face of the elements definers of 'environmental tax'. It is concluded that the norm under study brings together elements capable of qualifying it as an environmental tax, especially from its perspective as a norm that induces behavior, that is, from its extra-fiscal perspective, as a stimulus to practices that promote the protection of an ecologically balanced environment.