Extrafiscalidade tributária na gestão ambiental de recursos hídricos: caso concreto das usinas hidrelétricas de Jirau e Santo Antônio em Rondônia

Abstract

The present study has the scope to demonstrate the use of extrafiscal taxes as an environmental management tool of water resources, aiming its application, in this case, the power plants of Jirau and Santo Antônio, in the state of Rondônia. In order to grasp this tax instrument as environmental protection mechanism, which must be the implementation of public policies in order to preserve the environment, because the absence of a theoretical substrate applied to the practice, it can be seen negatively in approaching this issue. In this framework, it presents the guiding principles of the state constitution, to understand the role of this in the formulation of public policy and development. Until now, it comes to discussing the state of models, law, economics and the Brazilian economic order for the use of water resources in the Western Amazon, particularly in the state of Rondônia, municipality of Porto Velho. From the interpretation and application of constitutional principles, as a performer's guide to legal formulation ideal in the case, it proposes to demonstrate that the Brazilian tax constitutional system, notably through the extrafiscal taxes, is an effective tool in the management of water resources and protection to the new environment, it dictates its application in the case of the two hydroelectric plants in question. It also tries to present the use of economic instruments such as charging for the use of water resources - through the extrafiscal rates as tools available for environmental protection which, as we know, is a fundamental right. Thus, environmental taxes in its extrafiscal function is not contrary to the constitutional limitations on the power to tax, because they are the principles of sealing the confiscation, ability to pay, as well as the fundamental right to "existential minimum". Accordingly, it proposes studies on the non-punitive character of environmental taxation before the varied motivations that drive environmental taxes and fines resulting from activities harmful to the environment. Finally, the study undertook qualitative analyzes of legal entities of Hydroelectric Complex Santo Antonio and Jirau RO, in order to proceed with the assessment of such investments in the State of Rondônia. This approach aims to check if there is or not disagreement in the EIA / RIMA documents, after the construction of two power plants in relation to the project, in particular, for the treatment of the environment. It is for the purposes of chosen studies, given the proportion of environmental conflicts caused by the case of Santo Antônio.