Tributação sustentável

Abstract

This thesis reflects on the use of tax incentives as a tool to enable the effective implementation of the fundamental right to a healthy environment. It starts with a chronological history of how the right to a healthy environment became a fundamental right. The concept of sustainability, its current dimensions and the understanding of how it can be more effective are also studied. It is highlighted that, in order to achieve the necessary environmental protection to guarantee the human species for a long period of time, a change in behavior is immediately mandatory. Man must see himself as part of nature again. Brazilian s current public policies to protect the environment are also presented, with special attention given to the National Environmental Policy, its principles, objectives and instruments. This study also discusses the vast sanctioning legislation for actions against the environment and the few and sparse legislation which grants incentives to environmental adequate actions. The evaluation of the advantages and disadvantages of these two legislative practices (sanction X reward) was also presented. In order to reflect on the possibility of the effective implementation of the granting of tax incentives for the protection of the environment, the so called rewarding law in opposition to the sanctioning law was analyzed. The types of tax incentives that can help in the protection of the environment were identified after a thoroughly analysis of the objectives of the stimulating function of taxes. Finally, the responsibility of the public agent and the respect for the state budget are pointed as limiting factors in the granting of tax incentives. It was concluded that tax incentives are adequate means to achieve the necessary environmental protection; however, they must be applied in accordance with national standards and together with adequate sanctioning.