THE PARTICIPATORY CONSTRUCTION OF A BILL FOR THE IMPLEMENTATION OF THE GREEN PROPERTY TAX

Environmental taxation has been established as a fundamental normative strategy to guide fiscal instruments toward sustainability. Accordingly, the objective of this article is to describe the process of drafting a bill for the implementation of the Green Property Tax (IPTU Verde) in a municipality in the state of Bahia, Brazil. To achieve this, an action research approach was employed, characterized as qualitative, participatory, and interventional. The data collection instruments included document analysis and focus groups, i.e., in-depth group interviews. The result of the research was the participatory drafting of a Green Property Tax bill for the municipality of São Felipe, Bahia, capable of inducing sustainable practices, promoting sustainable urban development, and providing a replicable model for other cities. It is concluded that participatory research enabled the creation of an innovative environmental fiscal policy, thus contributing to the development of the subject and practical solutions that integrate fiscal justice, sustainability, and social engagement.