DO CRESCIMENTO ECONÔMICO AO DESENVOLVIMENTO INCLUDENTE, SUSTENTÁVEL E SUSTENTADO POR MEIO DE FERRAMENTAS TRIBUTÁRIAS

Abstract

This article examines the important role of tax tools in achieving inclusive, sustainable and sustained development. For this purpose, it demonstrates that economic growth and economic development do not have the same basis of assessment, and that the Right to Development, provided for in article 3 of the constitutional text, is one of the objectives of the Federative Republic of Brazil, which aims for growth within environmental, social and economic bases. Taxation plays a leading role in influencing the economy, thereby reducing regional inequalities through the creation of areas with differentiated taxation, as well as environmental taxation as a tool for sustainable economic development. Thus, it was seen that the tools available in Tax Law can and should be used to obtain satisfactory indices of inclusive, sustainable and sustained development. The deductive method was used in the elaboration of this article, together with bibliographic research.