Incentivo fiscal como fomento ao uso de medidas mitigadoras para controle de alagamentos em Boa Vista (RR)

Abstract

The advance of urbanization and land use and occupation practices cause a series of adverse impacts, among which flooding stands out, causing damage and inconvenience to the population. In this context, the adoption of source control measures (SCM) is an effective strategy for mitigating the overload on conventional urban drainage systems. This study analyzes the economic feasibility and potential for adopting tax incentives as a tool to encourage the voluntary implementation of SCM by companies located in the urban area of Boa Vista, Roraima. The research, which addresses Sustainable Development Goals (SDGs) 6, 11, and 13, adopted a qualitative-quantitative approach. The methodology comprised: (i) selection of source control measures applicable to the urban context of Boa Vista; (ii) estimation of the implementation costs of the selected measures, based on data from the National Civil Construction Cost and Index Research System (SINAPI); (iii) selection of the tax incentive instrument – Urban Property Tax (IPTU); (iv) simulation of scenarios comparing implementation costs spread over ten years (C10) with potential tax discount percentages (D); and (v) development of guidelines for the implementation of a municipal tax incentive aimed at the voluntary adoption of MCF. The results indicate that tax incentives based on property tax discounts have limited and heterogeneous compensatory effectiveness among different types of source control measures, showing greater direct economic viability in low-complexity, low-cost solutions, as well as in projects subject to higher property tax values. However, although the adoption of these measures proves to be financially advantageous only in specific scenarios, the literature points out that, as components of sustainable drainage systems, they generate relevant indirect benefits associated with the quantitative and qualitative control of stormwater, environmental and urban enhancement, and increased resilience to climate change. It is concluded that the policy analyzed has limited applicability when evaluated from a strictly financial perspective, requiring coordination with other management instruments.