A extrafiscalidade tributária no âmbito municipal como mecanismo de proteção aos recursos hídricos

Abstract

According to the provisions of article 225, § 1º of the 1988 Federal Constitution, the municipality, as a member of the Brazilian Federation, has the authority to establish specific standards aimed at protecting and preserving environmental resources. Among these, water stands out, given its indispensability for the existence and maintenance of life, the growing concern at national and international levels with its preservation, and its establishment as a fundamental right based on the new paradigm of sustainability. This raises the issue of the possibility of implementing extra-fiscal taxation at the local level as a means of preserving water resources in municipalities, considering the limits and powers granted by the Citizen's Charter. To this end, the general objective is based on the analysis of the competence of the Municipalities to legislate and implement taxes for extra-fiscal purposes, aiming at the protection of water resources as a way of guaranteeing the realization of the fundamental right to a sustainable environment. The specific objectives to be pursued consist of analyzing the new paradigm of sustainability, focusing on the preservation of water resources and the applicable legislation in the Brazilian State, as well as addressing the position and competences of the Municipality in the Brazilian Federation, culminating in the study of the regulation of the proposed theme, in the legislation of the Rio Grande do Sul municipalities with more than 300 thousand inhabitants. To develop the dissertation, the hypothetical-deductive method was used as the approach and the bibliographic method as the procedural method. In this context, based on the study carried out, it was possible to conclude that the Municipalities have the authority to implement the extra-fiscal purpose in the taxes under their jurisdiction, especially with regard to IPTU - urban property and land tax, with a view to preserving water resources at the local level. Furthermore, based on the analysis of the legislation of the Rio Grande do Sul Municipalities of Canoas, Caxias do Sul, Pelotas and Porto Alegre, it was found that none of these municipalities had implemented such a tax purpose with the objective of protecting and preserving the water resources existing in the municipal territory by the end of the research, although it presents itself as a relevant possibility of implementing the constitutional premises of a healthy and sustainable environment, a guarantee inherent to all human beings.