01 - IMPOSTO SELETIVO E EXTERNALIDADES AMBIENTAIS NO AGRONEGÓCIO: PROPOSTA DE TRIBUTAÇÃO CORRETIVA GRADUADA PARA INSUMOS AGRÍCOLAS NO BRASIL

Doi: 10.47094/IIICOBRAP.2026/RE/1

PALAVRAS CHAVE: Reforma tributária. Poluidor-pagador. Extrafiscalidade.

KEYWORDS: Tax reform. Polluter-pays principle. Extrafiscality.

ABSTRACT:
OBJECTIVE
To analyze the compatibility between the design of the Selective Tax established by Supplementary Law No. 214/2025 and the constitutional principle of environmental protection (Art. 145, § 3, of the Federal Constitution) and, based on this analysis, to propose a conceptual framework for corrective taxation—scaled according to environmental impact—applicable to agricultural inputs, which can be replicated by tropical economies with an agro-export base.

Autores

• Tiago Freitas de Oliveira