THE SYSTEM OF THE SELECTIVE TAX AND ITS IMPORTANCE IN THE ENVIRONMENTAL PROTECTION

Abstract

Humanity is currently experiencing an environmental crisis, and instruments are needed to enable the protection and preservation of the environment, such as economic instruments that make production and consumption choices more appropriate to these ends viable. Taxes are important mechanisms for environmental preservation in this system, and the Tax Reform brought a range of innovations regarding the issue, such as the tax principle of environmental protection and the tax authority to create the Selective Tax (IS) on the production, extraction, marketing or import of goods and services that are harmful to health or the environment. Environmental taxation, although effective and innovative, does not have effects as precise and predictable as command and control mechanisms, which requires greater caution in its implementation. The objective of the research is to structure the operating system that IS needs to have so that this instrument can operate in accordance with what is expected in terms of preservation and sustainability. The research is qualitative, explanatory, bibliographical and documentary in nature, and is based mainly on studies of Brazilian legislation, international reports, scientific reports of experiences with environmental taxes abroad and works that explore established concepts that are important for the study of environmental taxation. The results obtained were that the Selective Tax will be a tax with the potential to punish polluting activities, which could result in incentives for existing sustainable alternatives, as well as the discovery of new production paths, resulting in environmental preservation and technological innovation, provided that there is a due impact study in the drafting of complementary laws that will promote its regulation.