Seletividade ambiental do IPI: um novo modelo de tributação para um novo modelo de cidadão

Abstract

Analyzes the extrafiscal use of taxes as an efficient and praticle way to achieve the environmental values assured by the Brazilian Federal Constitucion. Points IPI (industrial products tax) as a tax which demonstrates huge ecological potential, due to the following characteristics: flexible rate, which can be easily shifted by the executive Power; capacity of interfering on production and consumption, and promoting enviromental appropriate trends; and selectivity, which is the main object of this article. Proposes the incorporation of the elocution environmental selectivity on the Constitution, as a standard to be considered to fix the rate of IPI.