O caráter extrafiscal do ICMS como fomento ao reuso de água pela agroindústria em municípios do semiárido paraibano.

Abstract

This article is an analysis of the mechanisms that the State of Paraíba can have to overcome the semiarid water crisis, thus enabling the development of agro-industry activity in the region. Water is a finite natural resource and essential to human and animal life, being indispensable the action of the state to protect water resources. In the meantime, the ICMS extrafiscality function, a state competence tax, has the ability to act as a tool to encourage the adoption of water reuse systems by the region's agroindustries. The studied mechanism seeks to prove that the granting of fiscal incentives, besides being efficient, notably due to the high national tax burden, has legal and even constitutional support, being an important state instrument for intervention in the economic domain, as well as for the promotion of economic and social development associated with sustainable development. Given this context, the study includes a reflection on environmental taxation, highlighting practical cases of using extrafiscal taxation to promote environmental protection.