Green IPTU in Tax Planning: a perspective on municipal state competence in Brazil

Authors

DOI:

https://doi.org/10.18616/rdsd.v11i2.8955

Keywords:

Green IPTU, State Capacity, Municipal Tax Jurisdiction

Abstract

Tax planning and urban development currently require approximation and adaptation to the environmental guidelines included in the current constitutional text. The objective of this work is to establish a bibliographical verification to verify whether the green IPTU is an environmental tax planning tool suitable for current regulations at the municipal level. We intend to raise the discussion about green IPTU in municipalities and its connection with state capacity.

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Author Biographies

Marcel Maurício Lamego, Universidade do Estado de Santa Catarina

Procurador Municipal de Navegantes. Mestrando em Planejamento Territorial Urbano e Desenvolvimento Socioambiental pela Universidade do Estado de Santa Catarina. Especialista em Direito Tributário e graduado em Direito pela Universidade do Vale do Itajaí.

João Luís Emmel, Universidade do Vale do Itajaí

Professor titular da UNIVALI. Doutorando em Direito pela Universidade do Vale do Itajaí. Mestre em Ciências Sociais e Políticas Públicas - Direito pela Universidade de Santa Cruz do Sul. Graduado em Direito pelo Instituto de Educação de Santo Ângelo.

Samira Kauchakje, Universidade do Estado de Santa Catarina

Cientista Política. Professora da Universidade do Estado de Santa Catarina. Doutora em Ciência Política pela Universidade Federal de São Carlos. Mestra em Ciência Política pela Universidade Federal do Paraná. Bacharel em ciências sociais/área ciência política  pela Universidade Federal do Paraná.

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Published

2025-12-11

How to Cite

LAMEGO, Marcel Maurício; EMMEL, João Luís; KAUCHAKJE, Samira. Green IPTU in Tax Planning: a perspective on municipal state competence in Brazil . Revista Desenvolvimento Socioeconômico em Debate, [S. l.], v. 11, n. 2, p. 160–173, 2025. DOI: 10.18616/rdsd.v11i2.8955. Disponível em: https://www.periodicos.unesc.net/ojs/index.php/RDSD/article/view/8955. Acesso em: 25 may. 2026.

Issue

Vol. 11 No. 2 (2025): Debates en torno al cooperativismo en América Latina en el año internacional declarado por las Naciones Unidas

Section

Artigos Livres

License

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