Criação de incentivos fiscais para produtos agroecológicos no Brasil: uma análise jurídica constitucional

Abstract

This article will analyse the existence of a legal framework and practical feasibility for the institution of tax incentives for agroecological products in Brazil, considering the panorama of environmental protection outlined by the 1988 Constitution of the Federative Republic of Brazil. The methodology used will be the critical dialectical bibliography, as the work will be developed in addition to a doctrinal analysis, also carrying out a critical analysis of some tax incentives that refer to the environmental sphere in the national order, verifying the constitutional provisions related to the theme, laws, bills and jurisprudence. It is based on the theoretical framework of neoconstitutionalism, as it understands that the movement is the one that is most compatible with the realization of the fundamental right diffused to the balanced environment exposed in the Magna Carta. From the study of the data obtained, the existence of constitutional support for the creation of tax incentives in order to promote an improvement in the defense and preservation of the environment for present and future generations was confirmed.