Os Reflexos da Reforma Tributária na Política Ambiental e na Economia Brasileira: Evasão Fiscal de IPVA de Carros Elétricos em Goiás

Abstract

The approval of the Tax Reform (Constitutional Amendment No. 132/2023) represented a historic legal milestone in Brazil. The changes promoted by this constitutional amendment had repercussions on both environmental policy and the country's economy. Given these facts, the objective of this legal monograph was to analyze how these modifications influenced the Public Treasury and the behavior of the consumer-taxpayer in relation to the tax incentives granted in the search for an ecologically balanced environment. To this end, the hypothetical-deductive method was used in the search for solutions to a legal gap that has as its central point the absence of a Federal Complementary Law, providing for general rules of the Tax on Motor Vehicle Ownership (IPVA). In this sense, the analysis of a specific case involving the State of Goias and the Federal District was used as a basis. The results of the case study suggest that, under the current rules of the national legal system, taxpayers are prone to commit crimes against the tax order to take advantage of the tax benefits arising from the new environmental policy. It is concluded that for greater effectiveness of the tax-environmental incentive policy, it is necessary to enact a Federal Complementary Law on general IPVA rules, as well as strengthening the legislation that deals with tax crimes and establishing a new ethical standard in the country.