Tax Incentives for Promoting Sustainable Development: Reflections on the Creation of the Ecological ICMS in the State of Amazonas

Authors

  • Clarindo José Lúcio Gomes Junior Universidade Federal do Amazonas/Mestrando pelo programa de pós-graduação em Constitucionalismo e Direitos na Amazônia
  • Mônica Nazaré Picanço Dias Universidade Federal do Amazonas/Professora Doutora no programa de pós-graduação em Constitucionalismo e Direitos na Amazônia
  • Giulia Parola Universidade Federal do Amazonas/Professora pós Doutora visitante no programa de pós-graduação em Constitucionalismo e Direitos na Amazônia

DOI:

https://doi.org/10.14195/2182-2387_50_6

Keywords:

Sustainable Development, Amazon, Green ICMS, Human Dignity, Environmental Protection

Abstract

This paper examines the evolution of societal and environmental relations, emphasizing the ethical imperatives of sustainable development as outlined in the Brundtland Report and the Brazilian Constitution of 1988. It explores the predominant anthropocentric ecological legal paradigm and its integration into the principle of human dignity. Highlighting the extrafiscality of taxation, specifically the ICMS Ecológico (Green ICMS), the paper argues for its adoption in the Amazon region. By incentivizing environmental conservation and redistributing resources to promote sustainable practices, the ICMS Ecológico can effectively address environmental degradation while fostering socio-economic development and reducing regional inequalities. 

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Published

2024-01-28

Issue

No. 50 (2024): Urbanism, Territorial Order and Environment Studies Center Law Review

Section

Articles

License

Copyright (c) 2025 Clarindo José Lúcio Gomes Junior, Mônica Nazaré Picanço Dias, Giulia Parola

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows sharing the work with recognition of authorship and initial publication in Antropologia Portuguesa journal.