Reflexão crítica sociambiental da lei de incentivos fiscais nº 2826/2003 (ICMS) do Estado do Amazonas

Abstract

Develop, create jobs, attract investments and preserve nature in the Amazonas state has always been tough. The state development model is essentially legal, given the Decree-Law no. 288/67 that created the Manaus Free Trade Zone. However the ZFM has not only positive aspects. Harmful externalities ZFM daily annoy the locals with shortages of food production in the state, strong demographic growth of the capital and unplanned urban occupation, devastation of forest areas around the capital of Amazonas etc. The aim of this study is to analyze the law of tax incentives n. 2826/2003 of the Amazon in the light of socio-environmentalism, given the need to promote socio-economic development beyond the limits of Manaus capital. Based on this analysis aims to answer the following questions: This law has socio-environmental? And also you need to consider the traditional communities and indigenous state? What legal instruments could help to implement socioenvironmentalism? social issues related to the environment will be addressed as the Amazon region has unique features that makes it unique, demanding public policies and specific legal solutions to this environmental context. The ZFM was created by a legal provision of economic inductance, so that the region's economic development is structured in a legal system applicable only to the Amazon. Borrowing the concept of extrafiscality, a reflection on the possibility of tax rules induce socioenvironmentalism in the region to conform to the current model of development to the constitutional provisions will be made. State law n. 2826/2003 has as main purpose the exemption of ICMS in the production and marketing of products in the ZFM has fulfilled its role of attracting investment to the region. The government can apply the "green credits" to promote the sustainability of the State in coordination with the carbon credit projects. The standard needs to promote ecologically sound, socially just and economically viable practices. For all the above, this research is justified, especially because the ZFM have been extended until 2073 ex vi CE n. 83/2014. The diversification of the local economic matrix is crucial for the stability of the state, which can not overlook the development of its interior, should drive it in a sustainable way. This work follows an interdisciplinary approach, characteristic of environmental law. The methodology used was a literature search with inductive method, starting from the socioenvironmentalism analysis and tax extrafiscality phenomenon to the general case of the state isentiva standard means of directing development to the state. Supported the doctrine, legislation and jurisprudence, the news media and the author's experience in work at PIM since 2005. Keywords: socioenvironmentalism; indigenous and traditional peoples; extrafiscality; tax breaks; Law n. 2826/2003.