Reserva Particular do Patrimônio Natural Municipal (RPPNM): sustentabilidade por meio de incentivo fiscal IPTU Verde como política pública ambiental na cidade de Curitiba-Paraná

Abstract

The research addresses the preservation of native urban green areas in the city of Curitiba, Paraná, highlighting the importance of the Private Reserves of Municipal Natural Heritage (RPPNM), whose area totals 860,000 square meters, distributed in 64 units. The main focus of the investigation is the evaluation of Law 14.587/15, which establishes the creation of RPPNMs with a view to tax incentives. This analysis seeks to identify improvements in normative acts and their impact on society’s behavior in relation to the adoption of sustainable practices. However, adherence to such reserves faces several obstacles, such as an excessively lengthy bureaucratic procedure, the scarcity and limitation of other sustainability indicators, as well as real estate speculation, which often turns urban land into a commodity at the expense of removing native green areas. The removal of these areas has a significant impact on the environment, contributing to the loss of biodiversity, increased urban temperatures, higher levels of atmospheric pollutants, soil erosion and the deregulation of the hydrological cycle, as well as the absorption of rainwater. In order to mitigate these impacts, it is proposed to implement the Green IPTU, which currently does not exist in the city of Curitiba. This proposal differs from the Municipal Forestry Code (Law 9806/2000), which offers a limited form of IPTU reduction. The Green IPTU could include exemptions in the area of urban tax calculation, the Transfer of Building Potential to another property (TPC), and discounts on active extrajudicial administrative debts. Given the relevance of the topic, the research uses a descriptive methodology with a qualitative approach. Using the deductive method, a critical analysis of current legislation is carried out, with the aim of achieving the final result of instituting the Green IPTU in Curitiba, consolidating it as an efficient and effective environmental tax incentive, in the search for the conservation of urban green areas, but also the promotion of a culture of sustainability in urban management and social behavior.