Banca de DEFESA: FABIANA DE ARAUJO MORAIS

TRANSPARENCY AND EVIDENCE OF REVENUE DISCLAIMER IN THE FRAMEWORK OF ENVIRONMENTAL FISCAL INCENTIVES: ONE ANALYSIS OF THE ADOPTION OF THE GREEN IPTU BY MUNICIPALITIES BAIANOS

Public Transparency; Disclosure; Environmental tax incentives; Revenue Waiver; Green IPTU

The general objective of the present study was to verify, from the standpoint of public transparency, the way in which the municipalities of the state of Bahia that have adopted the Green IPTU have disclosed their respective revenue waivers. To this end, exploratory and descriptive research with a qualitative approach was employed. Initially, bibliographic and documentary research was carried out on the theme in question. Then, we conducted a content analysis of the information collected from the Transparency Portals of the municipalities of Camaçari, Feira de Santana and Salvador, through the investigative model in the format of a checklist of questions. Moreover, as additional subsidies to the discussion of the results, data were collected from other official websites of the Municipalities, as well as from the Municipal Chambers and the Audit Court of Bahia Municipalities - TCM/BA. In addition to the individual diagnosis of each entity, the municipalities were analyzed together in order to compare their realities in relation to the dimensions of transparency in the granting of tax incentives suggested by Zee, Stotsky and Ley (2002). The results pointed, firstly, to the existence of problems in the effectiveness and efficiency of the active transparency of the Transparency Portals of the Municipalities studied, with regard to access to information on public finances. Secondly, these findings indicate, therefore, the occurrence of total lack of transparency (opacity) in the disclosure of revenue waivers resulting from the granting of the green IPTU. The main contribution of the study consists in fostering the debate about the important role of municipalities in ensuring the right of access to this type of information by citizens, in order to promote the culture of transparency, as well as sustainable urban development.