Incentivos fiscais para empresas que contribuem como o meio ambiente

Abstract

The present work aims to talk about taxation as an extra-fiscal function in order to encourage Brazilian companies to sustainable economic development, verifying tax mechanisms that States have used in environment defense. The methodology used is of a qualitative nature with an exploratory character, as we seek to study and understand how taxes can contribute to the preservation of the environment. The research is based on the survey of legislation, legal articles, theses, works published in journals and congresses about the importance of the subject addressed. Through these studies, it was possible to analyze and to diagnose the performance of the States regarding the use of taxes, do not only for tax collection, but for the promotion of socioeconomic development. It can be highlighted that the main focus is on the Major Law contained in art. 170 and 225 of our 1988 Brazilian Federal Constitution. In this sense, it is clear that the legal apparatus is oriented only for economic purposes in Brazil and the incentives that are currently being practiced for the preservation and defense of the environment are duties of the Public Power and Society, because a balanced environment is of the right of all citizens and future generations. Finally, the present study points out that we can contribute for the States build an economy based on pillars of sustainability and, in a certain way, the fiscal stimuli are transmitted with greater security so that, in this way, they effectively implement the defense of the environment.