Ecoeficiência e normas tributárias indutoras

Abstract

The dissertation proposes to analyze the feasibility of promoting environmental fiscal policy through taxes and fiscal benefits to promote the preservation and protection of environmental assets. It is part of the research line “Company, Sustainability and Functionalization of Law”. The integration of the economic and environmental pillars gives rise to the concept of eco-efficiency, the need to use natural resources efficiently through technology. Taxation is an important instrument for sustainable economic development, tax benefits help to realize the fundamental right to the environment and promote greater engagement by companies and society. Sustainability goes beyond mere political discourse, and it is up to the State and society to defend and protect the environment to ensure that it is balanced for future generations. Sustainable development indicators refer to values and goals, which are established in the decision-making process that involve government authorities and society. For a current, these values and goals are based on assessments and trends based on human behavior, comparing places and situations, with the intention of anticipating future situations. However, sustainability indicators have a series of limitations that gave rise to a current based on the production of technologies aimed at environmental preservation. Sustainability indicators are instruments for measuring sustainable development, however, most of them are related to social behavior, which leads to a slower process of environmental awareness. Negative and positive sanctions induce behavior and, consequently, society's engagement. The implementation of public policies whose scope is the granting of tax benefits must give priority to mechanisms that achieve sustainable development in the short and medium term, such as science and technology. Technology, previously seen as the cause of environmental disasters, is currently showing itself as a strong ally for sustainable development. The use of technologies based on eco-efficiency has been a worldwide trend, the use of clean production and technologies to enhance production without harming the environment, has become a viable alternative for economic advancement. The ecological crisis arose from the reflection on the relationship of society with the environment, the work of this dissertation seeks to defend the use of innovative technologies for the preservation and protection of the environment.