Tributação, desenvolvimento econômico e sustentabilidade ambiental nas legislações brasileira e espanhol

Abstract

This dissertation evaluates tax principles and sustainable economic growth/development in two countries: Brazil and Spain. The research starts from the analysis and history of the emergence of tax law in both countries, making a connection between the search for economic growth and a paradigm shift in what is sought and the way in which this happens, as the idea of ​​growth for development economic and sustainability became the focus of this Brazilian and Spanish analysis. In the current Brazilian situation, there are mechanisms for tax exemptions and incentives in the tax area linked to environmentalism, bringing a greater focus to the environment and its preservation. Likewise, in relation to the search in Spain, we have a more plausible explanation about what is called Circular Economy there, demonstrating the need to implement this precept not only in that country, but also throughout Europe and the world. This instigates the search for tools that encourage and take environmental preservation as the main path and the realization of the unstoppable degradation that had been brought about during all the years in which the priority was in fact economic growth. It is demonstrated that one cannot prioritize the economic race when this, in fact, ends up bringing greater environmental degradation and ends up not considering any precept of environmental conservation for future generations. The work is bibliographic and seeks to make a comparison between the procedures and experiences of the two countries in question.