Desenvolvimento sustentável por meio do incentivo tributário

A necessidade de instrumentalização dos tributos em prol da preservação do meio ambiente

Abstract

Enjoying a balanced environment is essential to a healthy quality of life, not only for this generation but also for the next ones. This premise was used to carry out this work, as well as the idea that the environment is a legal asset to be protected by the most diverse areas of law, including tax law. Extrafiscal taxation or not, imposes restrictions on individuals, fundamentally in relation to property and freedom, hence the possibility of conflict between the interest in the extrafiscal use of the tax and the right of taxpayers, in particular, tax equality. Within the above framework, the work intends to be an invitation for reflection and discussion of the theme of environmental taxation, with the aim of deepening the study of the scope of extrafiscality as one of the possible responses to the unconscious use of nature, and as an instrument to promote environmental awareness aimed at guided environmental sustainability. It is concluded at the end that investing in improvements through environmental taxation is one of the ways to increase the concern in terms of sustainability. The Brazilian legal system is already prepared and able to promote this phenomenon of the “greening” of Tax Law, as long as there are public tax policies of an extrafiscal nature that implement the values ​​and legal principles that are already enshrined in the 1988 constitutional text.