THE SOCIAL RIGHT TO AN ECOLOGICALLY BALANCED ENVIRONMENT AND GREEN TAXATION IN BRAZILIAN SUSTAINABLE DEVELOPMENT

Abstract

The research demonstrated that green taxation in Brazil has the potential to become an effective instrument in promoting sustainability, although it still faces significant  challenges in its implementation. This study focused on understanding the nuances of green taxation and its application in the Brazilian context, with the aim of evaluating how fiscal mechanisms can be used to encourage environmentally responsible practices. The methodology applied was based on the deductive method, starting from general premises to reach a specific conclusion, using a qualitative and exploratory approach. Bibliographic analyses were conducted, in addition to a review of the recent tax reform in Brazil. The study reveals the progressive integration of environmental protection into public policies, with an emphasis on green taxation and extrafiscality as instruments for promoting sustainability. The analysis concludes that, although significant advances have been made, there is an urgent need for more effective policies that harmonize economic development and sustainability, highlighting the importance of preventive approaches and fiscal incentives to promote environmentally responsible practices. By exploring the relationship between the evolution of environmental law and green taxation in Brazil, this work offers a critical
perspective on current practices, suggesting pathways for more balanced and responsible development. It thus contributes to the understanding of the challenges and opportunities in implementing environmental policies that respond to global demands for sustainability.