IPTU as an instrument for promoting sustainable development: an analysis in the light of Smart Cities
DOI:
https://doi.org/10.12957/rdc.2024.86484Keywords:
Smart city, Extrafiscality, IPTU, Sustainable developmentAbstract
The present study, with the concept of Smart City as a backdrop, aims to address the extra-fiscality of Urban Property and Territorial Tax – IPTU, highlighting how its institution can be instrumentalized as a legal mechanism to promote sustainable development. Initially, the concept of a smart city and the basic requirements for its implementation will be discussed. Afterwards, we will analyze tax extrafiscality oriented towards sustainable development and the tax principles that guide it. Finally, it will be examined how fiscal policy regarding Property and Land Tax - IPTU could be oriented towards sustainability and the construction of Smart Cities. To this end, as a deductive method and a descriptive-interpretative research approach, material pre-prepared by reputable authors and scholars was used, such as legislation and books that discuss the topic.
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