Extrafiscalidade na promoção da sustentabilidade socioambiental : o uso da tributação para fomento de práticas corporativas ESG

Abstract

This thesis aims to analyze whether taxation can be used as a tool for socioenvironmental protection by inducing desirable corporate behaviors through the nonfiscal aspects of taxes. In order to achieve this objective, the role of taxation in promoting development and its significance for the State will be discussed, especially in the process of forming modern state structures and the Welfare State. The study also examines whether the Brazilian Federal Constitution allows the use of tax regulations for the protection of socio-environmental issues. The legal and economic foundations of non-fiscal aspects are analyzed based on the theoretical framework that identifies extra-fiscal taxes based on their purpose. Furthermore, the doctrine on corporate social responsibility is highlighted, demonstrating the exponential growth of ESG. The analysis is conducted through a literature review, utilizing both direct and indirect documentation relevant to the subject matter.