THE BILL 767/2023: ENVIRONMENTAL TAXATION AIMED AT FINDING THE RIGHT TO A SUSTAINABLE ENVIRONMENT AND THE DUTY OF THE PUBLIC POWER TO DEFEND AND PRESERVE IT

Abstract

The concern to improve the interaction between human beings and the environment has become one of the most recurrent agendas on the planet. The search for strategies for sustainability in all segments of society has become the guiding principle for studies in the current century. From this perspective, the aim of this study is to analyse the close relationship between the actions of the Public Authorities through environmental taxation and the possibility of encouraging clean technologies, through differentiated tax treatment and the use of extrafiscality in observance of Bill 767/2023, which authorises the state government to exempt 50% of the Property Tax on Motor Vehicles (IPVA) for vehicles powered by Natural Gas Vehicles (NGV) and hybrids, and 100% for cars powered by electric motors, in the state of Amazonas. To this end, a qualitative approach was used as the methodology for this research, in bibliographical research, with the support of literature and legislation pertinent to the subject, using the inductive method. In the end, it became clear that the proposal for Bill 767/2023 and others of the same kind are in line with the postulate enshrined in art. 225, CF/88, and demonstrates the versatility of measures that can be implemented in favour of sustainability.