Abstract
The search for an ecologically balanced environment, based on the preservation of biodiversity, it is a topic that is currently discussed by the society. This paper presents a theoretical discussion, against the current moment of extensive environmental degradation, aiming presents the social function of Urban Property and Land Tax - IPTU, emphasizing its extrafiscal aspect as a legal tool aimed at preserving the environment. For this purpose, the method employed was based on bibliographical and documental research, and his approach was of a qualitative nature. In conclusion, it has been shown that it is possible, through extrafiscal taxation, educate and encourage humanity to seek environmental preservation, ensuring the continuity of terrestrial biodiversity.
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