A proteção ao meio ambiente na reforma tributária e a emenda constitucional nº 132

The protection of the environment is a growing concern worldwide, and in Brazil, this issue has gained prominence in various spheres, including the fiscal one. Thus, Constitutional Amendment No. 132, recently approved in 2023, proposes a series of changes in tax legislation aimed at promoting environmental sustainability. This article aims to analyze the implications of this amendment in the context of Brazilian tax reform, highlighting how the proposed changes can contribute to environmental protection. The need to align fiscal policies with sustainability objectives is an urgent premise, given the substantial impact of economic activities on the environment. Tax reform, by incorporating sustainability principles, acts as one of the guarantors of environmental well-being in the country. Furthermore, the analysis of the environment as a whole in the general scenario is important in this investigation, as well as the country's climate concerns. The general objective of this study is to analyze Constitutional Amendment No. 132 in the context of Brazilian tax reform, evaluating its implications for environmental protection and the promotion of sustainability. The research will be conducted through a qualitative analysis, utilizing a bibliographic review of legislative sources, examining texts of the constitutional amendment, related laws, and academic articles discussing the relationship between taxation and the environment. Moreover, it is expected that the analysis will reveal how Constitutional Amendment No. 132 integrates sustainability principles into tax reform, promoting tax incentives for environmentally responsible business practices and penalizing polluting activities. The implementation of these measures may result in greater preservation of natural resources. Additionally, the research may identify challenges and opportunities in the practical application of the new tax guidelines, offering more discussion on the topic concerning environmental benefits. This study will contribute to the academic and legislative debate on the intersection between taxation and sustainability regarding environmental protection.