A seletividade do ICMS como instrumento para o desenvolvimento de uma aviação civil sustentável

Abstract

This research aims to study the means of applying Tax Law as an instrument for the development of a more sustainable civil aviation, with a focus on aeronautical fuel. In this sense, in order to verify the applicability of the study in society, the work chose the Tax on the Circulation of Goods and Services (ICMS) as a reference to verify the application of the precepts discussed here and the possible means to reach the main objective of this work, that is, the development of a more sustainable aeronautical sector through tax rules. In this way, the research was developed through the detailed study of the constitutional tax norms, and through the existing relationship between the constitutional precepts, the extrafiscality of the taxes, the selectivity of the Tax on the Circulation of Goods and Services and its application on the aeronautical fuel, in order to encourage the development of sustainable aeronautical technologies and fuels