Análise da constitucionalidade dos incentivos fiscais aplicados no caso dos agrotóxicos na contramão do direito fundamental ao meio ambiente ecologicamente equilibrado

Abstract

The topic addressed is supported by the contrast between the policy of fiscal incentives for pesticides and the Federal Constitution of 1988, in articles 153, §3, item I, when it comes to IPI, and art. 155, §2°, item II, §2°, item III, for the ICMS, which has prevailed since 1970, as a means of economic strengthening of agribusiness through the massive commercialization of pesticides. The present scenario is maintained through the constant renewal and implementation of norms based on the Constitutional text, in which tax extra-fiscality and the principle of selectivity are used to justify the appropriateness of the tax incentive. However, with an essential character, pesticides can have the ICMS calculation base reduced by 60%, in addition to the possibility of total tax exemption (CONFAZ). The research also examines the legislation that grants tax benefits to pesticides, in order to demonstrate that such standards are likely to be declared incompatible with the Magna Carta, in light of constitutional rights and guarantees in relation to an ecologically balanced environment. To this end, it is necessary to understand how the principle of tax selectivity, in partnership with tax extra-fiscality, are used to justify such benefits attributed to pesticides. As well as understanding how concessions are opposed to the constitutional legislator's quest to safeguard the natural environment. A qualitative, inductive research is then carried out through the study of the legislation granting such benefits, combined with analysis of the constitutional text, in addition to extensive bibliographic and jurisprudential research. In view of this, it appears that it is essential to understand how extra-fiscality can be applied to products that are potentially harmful to health and the environment, when disguised as essential. Therefore, the study is important because it brings up points that cut across various areas that are important to society, so that it will be noted how extra-fiscal taxation can affect the choices of agents, in order to understand how tax incentive policy can affect the quality of food that will be chosen and how the environment will be perceived either by society or by the sector that exploits it economically.