Tributação como instrumento de proteção ambiental e promoção do desenvolvimento sustentável
In the last decades, it appears that the international community has shown greater concern with environmental preservation, seeking to implement practices that are notably sustainable. Significant advances have been made, albeit at a slow pace, since 1972, with the United Nations Conference on th...
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| Formato: | Dissertação |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/31717 |
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| Resumo: | In the last decades, it appears that the international community has shown greater concern
with environmental preservation, seeking to implement practices that are notably sustainable.
Significant advances have been made, albeit at a slow pace, since 1972, with the United
Nations Conference on the Human Environment in Stockholm. Another important event was
the United Nations Conference on Environment and Development, in 1992, in Rio de Janeiro.
The insertion of the right to the environment as a fundamental human right is an extremely
important landmark in the construction of a democratic, participatory and socially solidary
society, its direct influence on the degree of development of nations being undeniable.
Understanding the environment as a set of conditions for human existence, the Federal
Constitution of 1988 devoted a chapter to its protection, with the praiseworthy intention of
defending and preserving it for present and future generations. In addition, one of the 17
Sustainable Development Goals that must be implemented by all nations by 2030 is to
achieve sustainable management and efficient use of natural resources. However,
environmental disasters have frequently occurred, with increasingly extensive effects,
perpetuating themselves for subsequent generations. Aiming at environmental preservation,
sustainability and society's awareness, some countries have used taxation to prevent and
mitigate such damages, guiding taxpayers' behavior and generating the resources due. This
work is prepared to analyze the real aspects of taxation as an instrument for the effectiveness
of environmental protection and sustainable development in the Brazilian scenario, given the
need to encourage the construction of a society with sustainable awareness, which requires the
Government to adopt policies and measures to ensure such a fundamental right, which is its
general objective. It seeks to verify, through data and systematic analysis, the effectiveness of
the use of tax instruments in the light of environmental protection, and to examine it in the
light of foreign law, through international research and documents, especially from the
OECD, which established guidelines for the development of environmental economic and
fiscal instruments, utilization, importance and effects, presenting experiences obtained by
nations in the last decades. It analyzes the inducing tax rules, extrafiscality and the results
achieved with the institution of some tax instruments aimed at this purpose. We opted for the
deductive method, carrying out qualitative and quantitative approaches, and theoretical
research, reviewing the legal literature and legal bases to achieve the exposed results. In the
methodology, bibliographic and documentary research was used, with emphasis on the
existing doctrine and other publications, such as related legislation, online research, among
others. In the end, from the synthesis of the main ideas brought, it is concluded that the
possibility of using tax figures as environmentally oriented instruments, aiming at
environmental preservation and social well-being, however, a fiscal policy that is attentive to
local particularities is needed. , aiming to materialize ecological awareness. Thus, although
the collaboration of tax instruments is not denied, there is a notable inefficiency of this system
in the scenario under consideration, not meeting the 17 Sustainable Development Goals and
the 2030 Agenda. |
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