A promoção do desenvolvimento sustentável e a concessão de incentivos fiscais para o fomento de reúso de água

Abstract

The sustainable development concept arose from the attempt to conciliate economic development and environmental conservation, revealing how an evolution of the development concept itself, drafted by the economists, and currently embedded through all federal constitutional language as a principle end sought by the Federal Republic of Brazil. The pursuit of a sustainable usage of water has been a constant, especially before the signs of the high shortage crises worldwide. Brazil, always seen as an possessing abundant water resources, has turned last years signing that scarcity and maldistribution should be observed. This work will discuss the water resources focusing on its regulation and management. Based on the perspective of sustainability, the reuse of water seems to be an alternative more efficient, either to reduce the environmental impact from the used water discard, either as a way to turn the sustainable use of water beneficial to current and future generations. Although, the bigger barrier is the high cost to implement reuse system, and the lack government incentives. Therefore, the Government has predominant role, because of its intervention approach, acting to incentive such practices. Taxes under the behavioral function have the ability to stimulate positively or negatively conducts beyond the mare revenue-raising. So, the fiscal benefits constitute an important avenue to intervene in the economic order, as an feasible and efficient alternative to stimulate the practice of reuse water, contributing to reduce the cost, burden on taxpayers, and promoting sustainable practices among polluting activities that contributes to the development. The analysis of international experience has shown that the greater the scarcity of water resources, the earlier the countries have developed reuse systems and implemented their techniques, as well as regulating their modalities. There is legislation on this subject in the majoriy of contriens since last century. The methodological adopted has a threefold pillar, namely: Law, Ecology and Economics, subsidized by the various branches of Economic Science that investigate the phenomenon of development in its theoretical aspect and the tributary, in particular its extra-fiscal character, as Intervention in the economic order.