O papel dos incentivos fiscais na preservação ambiental do Estado do Mato Grosso do Sul

Abstract

Environmental tax incentives are used to promote environmentally beneficial behaviors. Considering the global concern regarding environmental protection, this article aims to analyze the role of tax incentives in environmental preservation in the State of Mato Grosso do Sul and verify whether the use of these mechanisms represent effective alternatives for implementing the constitutional mandate. To this end, it is necessary to analyze the international evolution of the right to the environment, as well as the concept and use of environmental tax incentives in the State of Mato Grosso do Sul, from the perspective of environmental preservation and in light of Constitutional Amendment no 132 /2023. To this end, the research is exploratory, descriptive, bibliographic and documentary, with consultations on doctrines, articles, international documents and legislation. The method used in this article is deductive.