INCENTIVOS FISCAIS: INSTRUMENTO DE EFETIVAÇÃO DE UM MEIO AMBIENTE EQUILIBRADO

Abstract

This study aims to analyze tax incentives as effective instruments in achieving a balanced environment. The overall objective is to investigate the effectiveness and application of these incentives, considering their nature and legal foundations. The research will adopt a qualitative approach, with bibliographic and jurisprudential analysis to examine the relevant legislation and practical cases of tax incentive application. Throughout the work, the different types of tax incentives will be highlighted, such as exemptions, reduced tax rates, and tax credits, emphasizing the guiding principles that should guide their application, such as promoting sustainable development and environmental protection. The economic and social benefits derived from the use of these incentives will also be addressed, as well as the challenges in their implementation. The main final considerations will point to the relevance of tax incentives as instruments that enable the protection of the environment and the promotion of sustainable practices, without necessarily imposing excessive financial burdens. However, challenges in the implementation of these incentives will be identified, such as the need for effective oversight and ensuring that their application is guided by justice and equity, avoiding potential distortions and abuses.