O Sistema Tributário Nacional e a extrafiscalidade: um estudo sobre as políticas públicas de proteção ambiental para o desenvolvimento sustentável

Abstract

This dissertation deals with an interdisciplinary research between the themes of development, public policies, Environmental Law and Tax Law. The concept of development has evolved over time, encompassing, in addition to the economic aspect, the social and environmental aspects. The concern with the environment gradually occurred as the State's economic activity grew and various environmental consequences emerged. The promotion of development is present in public policies prioritized by the State and implemented by public institutions through their public agents with a view to solving public problems. The sources of Tax Law and Environmental Law constitute true interconnected constitutional subsystems, ensuring legal harmonization and security. The international treaties and the 1988 Constitution of the Federative Republic of Brazil are the main norms that give coherence and uniqueness to the entire system. The connection of Tax Law with the productive sector reveals the potential for incentives and disincentives that tax rules have. Thus, the National Tax System reveals itself as an important extrafiscal instrument and presents itself as a tool, not only of fiscal policy, but also of other public policies that aim to protect fundamental rights and promote social wellbeing.