MUNICIPAL ECOLOGICAL TAXATION: ANALYSIS OF FISCAL INCENTIVES FOR TAX ON SERVICES (ISS) IN BRAZILIAN MUNICIPALITIES

Abstract

This research analyzes the municipal ecological taxation to promote sustainable development. This study aims to analyse how Brazilian municipalities with a population of over 500,000 people apply tax incentives of services of any nature (ISSQN) observing whether the parameters for sustainable development were enforced. Data were collected from 49 municipalities and the specific legislation adopted was analyzed using Google. The analysis revealed that, among the data collected, the tax incentives related to ISSQN aimed exclusively at economic development is significant. On the other hand, only 10% of analyzed municipalities indicate in their legislation, in the context of ISSQN, actions aligned with the Sustainable Development Goals (SDGs), as described in Agenda 2030, especially regarding environmental protection. Therefore, the inclusion of such actions in government strategies and plans was not observed.

Keywords:
environmental Taxation; ISS; tax incentive; sustainable development; sustainable development goals