Tributação Ambiental e Desenvolvimento Sustentável no Brasil: uma análise da extrafiscalidade tributária na proteção do meio ambiente

Abstract

This work discusses the importance of taxation as a tool to induce protective behavior in relation to the environment. The research seeking to understand how environmental taxation can be used as a fiscal policy tool in Brazil to promote environmental sustainability, analyzed the effectiveness of environmental taxation in Brazil, taking into account the current tax instruments in the national context, from a comparative perspective with other countries. The work is based on the hypothesis that environmental taxation has not yet been widely and effectively implemented in Brazil and that countries in general are not directing the necessary efforts towards the transformation of their tax systems for environmental purposes. Furthermore, the hypothesis suggests that tax reform could introduce greater protection to the environment through fiscal instruments for this purpose. The research methodology, in terms of research methods, used the inductive approach method and the historical, comparative and analytical-descriptive procedure method. Regarding types, the research is developed in terms of approach: qualitative; regarding the general objective: exploratory and descriptive; In relation to technical procedures, it is characterized as bibliographic and documentary, involving a literature review, including the analysis of books, academic articles, monographs and relevant legal documents, such as the Federal Constitution and the National Tax Code. The research examines the National Tax System, issues related to environmental protection in the Brazilian legal context and the application of environmental taxation in other countries. It also assesses the potential impact of the Tax Reform proposed in PEC 45/2019 on environmental protection. In the first chapter, the research addresses basic concepts of the National Tax System, discusses the history of taxation in Brazil, defines taxes and their functions. The second chapter focuses on environmental protection from a Brazilian legal perspective, defining the concept and classification of the environment, highlighting the historical evolution of environmental legislation in Brazil and discussing principles of environmental law relevant to research. In the third chapter, finally, the research addresses the definition and normative forecast of environmental taxation, examines the application of environmental tax policies in other countries and analyzes the environmental protection instruments currently in force in Brazil, as well as investigating the position adopted regarding of the environment for the proposal that reforms the national tax system. It is concluded that environmental taxation has a normative basis in Brazil, however, despite having evolved, its application is partial and limited, when compared to other countries. Likewise, it was also observed that the proposed reform still lacks a more comprehensive and incisive approach to effectively address environmental issues.