A proteção ambiental através do princípio da não cumulatividade, da função social e do incentivo fiscal em matéria tributária

Abstract

There is a need for environmental protection through diversified mechanisms. The objective of this work is to understand that the fundamental right contained in the Brazilian constitution, to have a balanced environment, can occur through the tax, an economic instrument. Other objectives are the urgent need for preservation, given the growing environmental degradation; instruments and tools for environmental protection, based on tax law; the application of the constitutional principle of non-cumulative tax, as a way of stimulating and generating tax credits for compensation and consequent reduction of the tax to be paid to those who invest in methods and means so that production is environmentally favorable and also to verify the efficiency of the incentives to taxpayer that produces externalities. The hermeneutic research method was developed through activities of understanding and interpretation, the study gives visibility to nature as the limit of the economic, the externalities caused by economic activities, the economic instruments of environmental protection, the constitutional principles of the area and focuses on the principle of not cumulative. It proves that the tax is an effective instrument for environmental protection, but it needs more specific adaptations and understandings about its functions in relation to nature. The polluter pays environmental principle becomes real through so-called ecotaxes. Tax mechanisms, such as the application of the principle of non-cumulativeness, through the possibility of generating taxpayer credits, or as tax incentives to the subject of positive actions towards the natural good or even through the use of the extra-fiscal function of the tax, are possibilities to achieve a balanced environment. The constitutional principle of non-cumulativeness brings the possibility of encouraging taxpayers who use environmental propositional techniques, which promote actions, invest in protection and preservation, whose expenses can be bases for tax credits, which are tax reducers to be paid to this taxable person, ecologically aware of the tax obligation. However, it is necessary to expand the interpretation of the concept of inputs or consumer goods, to allow expenditure on protection and maintenance of the environmental asset to be considered as such and thus reduce the tax burden on the positive taxpayer. In order to achieve tax change and non-cumulativeness to actually be an instrument of environmental efficiency and effectiveness, stakeholders need to build an understanding that innovative tools are capable of promoting the protection intended by the Magna Carta. In this way, it is possible to conclude that we have in our hands an instrument capable of transforming, at the origin, the means of production, involving everyone in a chain, avoiding environmental damage or at least having agility and efficiency in the repair, as the taxpayer will be tax-incentivized to to play the role, which until then was exclusive to the State. Therefore, the tax goes beyond the collection function, it has the capacity to involve all taxpayers, either by generating new possibilities for tax credits that use the principle of non-cumulativeness, or by exercising the extra-fiscal function, whether through the design of tax incentives, motivating them to take prior and positive actions, or penalizing those who contribute to negative externalities and thus including them in the challenging task of preserving one of the most relevant diffuse rights for the full life of this and future generations. [resumo fornecido pelo autor]