Tributação como instrumento de proteção ambiental e promoção do desenvolvimento sustentável

Abstract

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.