A efetivação da tributação ambiental no âmbito do ICMS: incentivos fiscais para a implementação de sistemas de logística reversa

Abstract

The question around the solid waste problem arising from the deleterious effects of a consumer society, post-industrial, postmodern, in which are evidenced unpredictable risks,exposes the complexity of current relationships and ultimately promote greater concatenation in the traditional divisions branches of law. At this point, it is seen that the combined study of Environmental Law with the Tax Law is now more than necessary, especially when comparing the solid waste management in reverse logistics. Thus was instituted the National Policy of Solid Waste (PNRS), by means of Law No. 12.305/10, listing a set of principles, objectives and instruments for an integrated solid waste management. Among the instruments within PNRS, we highlight the use of tax incentives in economic activities that are consistent with sustainable development, which is the subject of investigation of this scientific work. From a survey of literature, descriptive and exploratory nature, it appears that the design of tax incentives on PNRS should be as broad as possible, especially when taken as a paradigm of ICMS. This is the most important state tax and has revealed important biases, to be structured tax incentives that promote the implementation of reverse logistics systems. Starting a process in the state of Ceará experience, it is concluded that this tax incentive discussion is to be taken under the CONFAZ,aiming to engage other federal entities, with a view to achieve more fruitful results of stimulation in the management of waste solids by Brazilian companies.