The study analyses the influence of the municipal taxation system IPTU1 for the conservation
of green areas within the watershed of river Belém, in Curitiba, capital of the State of Parana.
The analysis takes into account the situation of urban real estate owners with important
forest areas registered at the Setor Especial de Areas Verdes2 of the City Council and the
existing incentives for forest areas conservation based on tax exemption and tax reduction
mechanisms. On the other hand, the research is oriented to understand the owners`
motivation for sparing the woods and their interpretation of the benefits for their families and
the environment under these urban conditions.
The research counted on data and cartographic information supplied by SMMA (Secretaria
de Meio Ambiente de Curitiba) according to the Municipal Ordinance 9806 of January 3,
2000. Social and economic data was provided by IPPUC (Instituto de Pesquisa e
Planejamento Urbano de Curitiba).
The green areas belonging to watershed of River Belem represent 20% of the total area
under administration of the City Council of Curitiba, and the watershed houses nearly 50% of
the its inhabitants. Within the watershed of River Belem are found a total of 937 plots of
relevant native woodlots representing 8,6% of the total watershed area. Out of these,
94,08% woodlots belong to individual owners.
For the purpose of the study a questionary was produced and a total of 126 real estate
owners were consulted. The rationale for the study is set upon conservation measures based
on tax incentives for privately owned woodlots and the benefits provided by municipal
legislation on green areas. The idea is to understand how effective and supportive are these
instruments for promoting and guaranteeing conservation of green areas in privately owned
real estates.
The results of the study showed that the presence of the referred forest fragments within the
urban context is related to the length of residence (+ 20 years) together with cultural aspects,
the history and ecological ties kept by present owners with their ancestors who had since
long protected these forests.
In direct relation to taxation, it was observed that more than half of the owners consulted do
not enjoy IPTU tax reduction (due to conservation) granted by law. And those enjoying the
tax reduction have a benefit of 30% in the value of the tax levied. For the current owners
motivation for indulging in conservation is related to environmental protection, recreation and
landscaping.
A simulation of the impact of the green areas in the exemption and reduction of IPTU in the
watershed of the river Belém is carried out. Results indicate that the exemption of IPTU for
real state in the watershed area may imply on a reduction of collected taxes from 61 to 68%,
on totally forested land areas compared with the properties without forests. And for real
states only partly covered with trees, the reduction can reach, depending on the value of the
property (land and construction) from 24 to 59% compared the properties without forests.
