A certificação ambiental como instrumento de política tributária em busca do desenvolvimento sustentável

Abstract

This thesis is intended to study public policies that promote sustainable development in Brazil, considering the complexity of ecological problems in the Brazilian territory, which hinder the achievement of not only environmental sustainability, but also economic and social development. Most existing environmental instruments cannot cope with the ecological problem satisfactorily, which brings the necessity combination of two or more possible strategies. Considering the peculiarities of the Brazilian society, it is believed that the joint use of environmental taxation and ecocertification can be very positive. Trying to answer whether environmental certification can contribute to the construction of an environmentally oriented national tax policy, it was concluded that certification can be used as a parameter for the variation of the tax cost of products and / or services, so that the certified activities have a reduced tax cost, while not certified activities may have a surplus on its tax cost. Therefore, it is necessary to implement an environmental certification used throughout the national territory, in order to standardize the tax-environmental policies. Despite the need to create a National Tax and Environmental Certification in Brazil, this process cannot be immediate, since such a policy still needs to overcome some limitations.