A tributação ambiental e seus reflexos na política nacional dos resíduos sólidos

Abstract

The culture of consumer satisfaction gave rise to environmental degradation. In attempt to reverse the situation, preserving the planet, the right to an ecologically balanced environment was constitutionalized in several countries, including Brazil. Arises, in this context, concern for the proper management of solid waste. Subject to discipline, has recently enacted the Law No. 12.305/2010, the new National Policy of Solid Waste, which provides as one of her instruments, among others, the charter of tax incentives. Beyond the study of environment inclusion in brazillian constitution and the extrafiscal tributes function, it will be approached how environmental taxation can intervene in the new law, through fiscal incentives. This research analyses and criticizes that policy text, with no regulation, within the conjucture of her bigger aim, destination and solid waste treatment in Brazil. It is demonstrated, finally, that the use of tax incentives is, at least in the current frame, the most apt to encourage correct environmentally behavior.