O sistema tributário como mecanismo complementar de preservação e incentivo ao uso racional dos recursos hídricos no agronegócio brasileiro

Abstract

The present dissertation analyzes the National Tax System as a complementary instrument for the preservation and incentive to the rational use of water resources in Brazilian agribusiness, formulating itself as a problem: the National Tax System, through the attribute of extrafiscality and ecologically oriented taxes, can be used as a tool to induce investments for the preservation and rational use of water resources in Brazilian agriculture, as well as whether, proposals for fiscal incentives, can be combined with the policy of charging for the use of water and PSA? In this perspective, the objective is to analyze whether the agrarian sector can be encouraged to preserve and use water resources rationally, especially considering the current scenario of agriculture in Brazil. Therefore, the delimitation of the work is dedicated to the analysis of two main axes: the implementation of charging for the use of water resources (Law nº 9.433/97) and the institution of fiscal incentives. To do so, at first, the main fundamentals that structure the study are presented, such as, for example, the recognition of the right to an ecologically balanced environment as a fundamental right, the ecological dimension of human dignity and the Socioecological Democratic State. Next, an analysis of the Brazilian regulatory structure related to water resources and the legal instruments available in the legislation is presented, and then the role of Brazilian agribusiness in the country's economy and politics is examined, as well as the impacts of this activity on the water environment. In the end, after a brief study about the promotional function of the law and the fundamentals of environmental tax law, the possibility of using the National Tax System as a tool to induce good practices aimed at the preservation and rational use of water resources in the country was investigated. scope of Brazilian agricultural activity. For the accomplishment of this work, the chosen approach was the qualitative one, guided by the convergence of methods, among which, the hermeneutic method, in the first chapter, the descriptive method, in the second chapter and the hypothetical-deductive method, in the third chapter and the analytical method to carry out the content analysis. Bibliographical research was used as technical procedures (through analysis of already published material, searching for scientific articles in the CAPES Periodical Portal - Coordination for the Improvement of Higher Education Personnel, Scientific Electronic Library Online (SciELO), in periodicals, physical and digital books, as well as in the Brazilian Digital Library of Theses and Dissertations) and documentary research (Portal of Legislation, National Water Agency, Brazilian Institute of Geography and Statistics, National Institute of Space Research, Institute of Applied Economic Research, Millennium Ecosystem Assessment, Climate Observatory). It was concluded that some proposals are viable, as long as they are combined with other forms of public policies, understanding that tax benefits can mean effective tools for environmental purposes, even if there is a possible scarcity of the environmental element in national taxes, as some species tributaries have an interesting potential to add an environmental perspective to their structure. [resumo fornecido pelo autor]