A Reforma Tributária e o retrocesso ecológico do imposto seletivo no incentivo econômico ao uso de agrotóxicos

Abstract

The Tax Reform introduced the so-called Selective Tax, whose extra-fiscal nature was intended to discourage the consumption of products harmful to public health and the environment. What initially appeared to be a strategic environmental public policy has sparked discussion about whether Complementary Law no 214/2025 (which regulates Constitutional Amendment no 132/2023) actually constitutes an ecological setback, particularly by not including pesticides in the taxable cases and by reducing the rates of new taxes (IBS and CBS) on the product by 60%. In response, the hypothesis is that the implementation of diffuse law requires the implementation of eco-protective policies, not to be confused with favoring interest groups such as agribusiness. Therefore, the aforementioned tax reduction violates the principles of prevention, sustainable development, and the prohibition of ecological setbacks by serving as an economic incentive for pesticide consumption. These results, methodologically obtained through the use of bibliographic, exploratory and interdisciplinary research, are proven throughout this article, which also systematizes the need for legislative change so that the burden is not borne unduly by the most vulnerable.