Arrotéia, Aline Valverde2026-01-162026-01-162025SANTOS, Neili Martins do. IPTU verde e agenda 2030: convergências e desafios na promoção da sustentabilidade urbana em Goiânia. Goiânia (GO), 2025. 123 f. Dissertação (Mestrado Profissional em Desenvolvimento Regional) - Centro Universitário Alves Faria, 2025.http://repositorio.unialfa.com.br/handle/123456789/717This study investigates the relationship between the environmental tax policy known as IPTU Verde (Green Property Tax), implemented in the municipality of Goiânia, and the principles established by the 2030 Agenda for Sustainable Development, with emphasis on Sustainable Development Goals (SDGs) 6, 7, 11, and 12. The problem that guided this research is to understand why, despite presenting high transformative potential, Goiânia's IPTU Verde remains ineffective, with low social adherence and institutional weaknesses, especially when compared to consolidated experiences in other Brazilian cities. Thus, the questions are: what are the technical and institutional obstacles that hinder the implementation of IPTU Verde in Goiânia, and how do they impact the municipality's alignment with the 2030 Agenda? The overall objective of this study was to analyze the degree of alignment between Goiânia's Green Property Tax (IPTU Verde) and the goals of the 2030 Agenda, identifying potential, gaps, and challenges in consolidating the policy. Specifically, it sought to: (a) examine the normative evolution of the municipal policy; (b) compare the criteria and mechanisms adopted in Goiânia with those implemented in five other Brazilian cities with similar programs; (c) identify technical, administrative, and communicational obstacles that reduce the effectiveness of the policy; and (d) propose practical guidelines, consolidated in the form of a booklet, aimed at improving its operationalization. Methodologically, this is a qualitative study, based on bibliographic, documentary, and comparative research. Municipal legislation, decrees, technical reports, scientific articles, and institutional documents related to the Green Property Tax and environmental taxation were analyzed. The research also incorporated a comparative study between Goiânia and other cities with consolidated fiscal-environmental policies, in order to identify good practices and patterns of institutional maturity. Finally, a technical guidance booklet was developed for managers and citizens, seeking to translate, in objective language, the requirements, procedures, and bodies involved in the process of requesting the tax benefit. The main results reveal that the trajectory of the Green IPTU (Property Tax) in Goiânia is marked by regulatory instability, instituted in 2012, suspended in 2020, revoked in 2021, and reinstated in 2022, which compromises legal certainty and discourages investments in sustainable technologies. The predominant barriers identified were: technical bureaucracy, lack of standardized administrative flows, requirement of documents without operational clarity, low institutional dissemination, lack of integration between municipal bodies, and difficulty for taxpayers to access the information necessary for participation. The conclusion points out that, although the Green IPTU represents an innovative instrument for promoting urban sustainability, its effectiveness in Goiânia remains compromised. The municipality shows partial alignment with SDGs 6, 7, 11, and 12, mainly due to its low capacity to induce water and energy efficiency practices, central elements of the 2030 Agenda. To move forward, standardization of procedures, strengthening of institutional communication, intersectoral integration, and continuous monitoring of the policy are recommended. Thus, the study reinforces that the Green Property Tax will only fulfill its transformative potential if it becomes a stable, accessible, and operationally clear policy, effectively contributing to local sustainable development.ptImposto Predial e Territorial Urbano (IPTU)Agenda 2030Política fiscal ambiental