Releitura do Sistema Tributário Nacional com vistas ao desenvolvimento sustentável: mais um bom motivo para mudar o foco da tributação brasileira

Abstract

Considering majority consensus around the globe about an environmental crisis that has intensified since the the post-World War II period, the right to an ecologically balanced environment becomes increasingly one of the most desired values by society in the 21st century. That way, all available instruments to collaborate in attenuation, control and extirpation of crisis will be necessary. However, even at the current level, there are still discussions about the field of action of proficient tools in the protection of ecosystems, such as environmental taxation. Tax suitability with the functional theory of law does not seem to be considered appropriately just like its extrafiscal potential in fostering the practice of environmentally desired conducts. Besides there is a connection with (one)a of the essential issues for environmental protection in the new millennium: the need to establish levels of responsible consumption and production (SDG 12), considering that trade is one of the sources of wealth achieved by the tax incidence. The out-of-date of the National Tax System may be a justification for this. It is verified that the Federal Constitution of 1988 did not expressly or formally incorporate the defense of the environment into the part that deals with Taxation and Budget, as it did with the Economic and Financial Order title. At legal level, the definition of tax brought by Article 3 of the National Tax Code still maintains the original text of 1966, edited in a very different context from the current one. Base on this the need to reread structural devices now from the perspective of sustainable development. Doing this will be even more evident the proximity between the financial and environmental crisis. In addition, reviewing the tax from an environmental perspective does not necessarily matter in the institution or increase of new species, nor in suggesting new proposals for tax reform. The adjust can occur using current tax and without increasing it, pursuing ideas already desired as increase tax system progressive and fiscal justice search. Therefore, the work aims to promote the necessary revision of the Brazilian tax model in order to better align it with the precepts of sustainability. Thus, it is concluded that the Brazilian Tax System is subject to a review of adequacy regarding sustainable parameters. Research methodology adopted was deductive, regarding the scientific method. Qualitative in relation to problem approach. Exploratory, as to the objectives. Bibliographic and documentary, regarding the procedures.