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

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Published: Sep 3, 2024
DOI: https://doi.org/10.18623/rvd.v21.2589

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André Alves Portella
Universidade Federal da Bahia (UFBA)
https://orcid.org/0000-0003-0196-9633
Isa Guimarães Duarte
Universidade Católica do Salvador (UCSAL)
https://orcid.org/0000-0002-2212-8203
Tânia Cristina Azevedo
Universidade Estadual de Feira de Santana (UEFS)
https://orcid.org/0000-0003-4242-4576

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.

Article Details

Issue
Vol. 21 (2024): Veredas do Direito, v. 21, 2024
Section
Articles

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Author Biographies

André Alves Portella, Universidade Federal da Bahia (UFBA)

Post-Doctorate in Sociology, Philosophy and Political Antropology from Université de Paris Nanterre (Paris X), Paris, France, with CNPq PDE scholarship. PhD and Master in Financial and Tax Law. Honorable Mention European Doctors from Universidad Complutense de Madrid (UCM), Madri, Spain. Professor of Financial and Tax Law in the PhD, Master and Undergraduate courses at Universidade Federal da Bahia (UFBA), Salvador/BA, Brazil, at Universidade Católica de Salvador (UCSAL), Salvador/BA, Brazil, and Universidade Salvador (UNIFACS), Salvador/BA, Brazil. Visiting professor at Paris X.

Isa Guimarães Duarte, Universidade Católica do Salvador (UCSAL)

PhD student and Master in Territory, environment, and society from Universidade Católica de Salvador (UCSAL), Salvador/BA, Brazil. Specialist in Tax Law from Faculdade Legale (FALEG), São Paulo/SP, Brazil. Graduated in Law from Centro Universitário Jorge Amado (UNIJORGE), Salvador/BA, Brazil. Graduated in accounting from UNIJORGE. Lawyer.

Tânia Cristina Azevedo, Universidade Estadual de Feira de Santana (UEFS)

PhD in Territorial Planning and Social Development from the Universidade Católica de Salvador (UCSAL), Salvador/BA, Brazil, with a Doctoral Exchange program at Universidad de Salamanca (USAL), Salamanca, Spain. Master in Accounting from Fundação Visconde de Cairu (FVC), Salvador/BA, Brazil. Specialist in Managerial Accounting from Federal da Bahia (UFBA), Salvador/BA, Brazil. Graduated in Accounting from UFBA. Full Professor in the undergraduate program in Accounting and the Master’s Program in Territorial Planning at the Universidade Estadual de Feira de Santana (UEFS), Feira de Santana/BA, Brazil. Lecturer at UFBA.