DIREITO TRIBUTÁRIO E MEIO AMBIENTE: UMA ANÁLISE DO ICMS ECOLÓGICO NO ESTADO DE MATO GROSSO DO SUL

Abstract

The objective of this research was to analyze the issue of extra-fiscality of taxes and the possibility of using them to promote environmental preservation policies, considering the Ecological ICMS in the State of Mato Grosso do Sul as the basis of the study. The primary question that arises is whether the ICMS-E tax benefit is, in fact, generating results within the scope of the State's environmental protection. In this sense, it is intended to explain fundamental points of environmental tax law, analyze the standardization, application, distribution and implementation of the Ecological ICMS in the State of Mato Grosso do Sul, make a comparison of the Mato Grosso do Sul legislation with that of the pioneer State in implementation of the ICMS-E, as well as verifying whether there is any criterion that could be included in the legislation based on the specificities of the State of Mato Grosso do Sul, in order to demonstrate something relevant to society and the scientific legal community, given the need for discussion about the aforementioned development instrument as a means of maintaining ecological balance and sustainable use of natural resources. Critical analysis is built on the indispensable search for guaranteeing the fundamental right to the environment. Bibliographic and documentary research is used based on the hypothetical-deductive method.