O IPTU verde como instrumento de promoção da preservação ambiental e do direito à cidade sustentável: um diagnóstico nos municípios de almas, Aaraguaína e Gurupi-TO

Abstract

The intensification of the climate crisis and the need to ensure the right to a sustainable city, as established by the United Nations 2030 Agenda through Sustainable Development Goal No. 11 (SDG 11), require public administration to adopt innovative urban management ins truments. In this context, tax extrafiscality, operationalized through the incentive-based policy known as the “Green Property Tax” (IPTU Verde), emerges as a public policy aimed at indu cing environmentally responsible behavior. This dissertation aims to analyze the Green Pro perty Tax program as an instrument for promoting environmental preservation and the right to a sustainable city, examining its normative framework, institutional design, and bureaucratic barriers in the Tocantins municipalities of Palmas, Araguaína, and Gurupi. Methodologically, the research is classified as applied, qualitative, descriptive, and exploratory, adopting a mul tiple case study approach. The methodological procedures included a Systematic Literature Review (SLR) and documentary analysis of primary official sources, such as laws and decre es. To ensure the validity and reliability of the findings, a data triangulation strategy was em ployed, integrating the theoretical-normative framework, the national panorama, and instituti onal empirical evidence, analyzed using Bardin’s Content Analysis technique based on a prio ri categories. The results reveal two distinct institutional paradigms: Palmas and Gurupi adop ted a strictly technology-oriented approach focused on solar energy, resulting in an ecological reductionism that elitizes access to the benefit; conversely, Araguaína structured a holistic and democratic incentive policy, with plural criteria intrinsically aligned with SDG 11. It was also found that excessive documentary bureaucracy acts as a severe barrier to citizen adherence in all three municipalities. As a Technical Product, a Technical Guidelines Manual for the Im plementation and Management of the Green IPTU in Medium-Sized Municipalities was pre sented, aiming to subsidize local public managers in overcoming these operational gaps.