Comparative Analysis of local tax incentives for green building (IPTU Verde)

Abstract

Financial incentives and tax mechanisms are economic instruments that are capable of leading private interventions towards the collective good. In construction, the search for sustainable development represents a bigger investiment on the , being seen as a disincent. In this sense, it is imperative for the Public Power to institute instruments that promote positive and constructive actions for a healthy urban environment. The “IPTU Verde” (Green Urban Property and Land tax), whose implementation is still incipiet in the country, is beginning to expand as an alternative to this conflict, bringing diffuse gains to society as a whole, as it encourages environmental preservation and the rational use of natural resources and direct gains for the owners, who receive tax cuts. This article analyzed some examples of normative acts in Brazil, identifying the technical criteria contemplated and grouping them into parameters to enable the analysis of the most recurrent aspects and, therefore, more widespread in the civil construction sector. Thus, it was observed the direction that this incentive has taken, globally, which indicates which actions are more consolidated in the country.