A importância da tributação sobre a mineração para o desenvolvimento sustentável: uma discussão da tributação mineral de competência do estado do Pará

Abstract

The state of Pará has great relevance in the global supply of ores, such as iron, gold, bauxite, copper, nickel and kaolin, among many others produced there. The expressive reserves of mineral goods contribute to the country appearing as an important player in the international mineral market. However, the benefits for society do not occur in the same magnitude, taking in consideration the development indices of the state. One of the ways to reflect on the subject is to discuss taxation, since a fair tax collection can be understood as a consideration by individuals for the exploitation of this wealth, which is public. Thus, the objective of this dissertation is to elaborate a descriptive study on aspects of mineral taxation in the context of the State of Pará. The research uses the deductive method and the bibliographic procedure, as well as the analysis of documents from sources such as the National Mining Agency, the Brazilian Mining Institute and the Fiscal Justice Institute. It was concluded that the main characteristics of mineral taxation in the State of Pará are related to the exemption brought by the Kandir Law and the discussion around the TFRM, resulting in a low participation in the income from this wealth, when compared to the prominence that the sector has in the state, to the private profits of the mining companies, and with the return that could be generated for the federative entity, such as the development of the region, through the generation of jobs and creation of industries, for example. Thus, the study suggests that the state can expand its collection base, with smaller subsidies, mainly for companies with high profitability, since the tax regime must be able to support private sector investment, ensuring, at the same time, the maximization of economic, environmental and social benefits for its population, advancing in the guarantee of basic fundamental rights.