The use of brazilian tributary legislation on the araucaria forest biome

Abstract

Throughout the discovery of new technologies during the 19th and 20th centuries, territorial occupation was triggered, causing the unsustainable use of natural resources and the destruction of green areas. The state of Parana, currently holds approximately 5% of its original forest area, which highlights the necessity of developing new policies for development and conservation for the Araucaria Forest. Therefore, it is proposed to use legal economic instruments to encourage sustainable use and also aim towards increasing the Araucaria Forest cover in Parana. The economic instruments considered for use include: A tax on Transfer of Real Estate (ITBI) and a tax on Industrialized Products (IPI). The adoption of the new tax incentive programs in order to develop the forestry sector and protect the environment is a promising alternative to the more common forms of environmental regulation. Furthermore, it is suggested to apply a progressive rate for the ITBI, depending on the quality and size of the remaining forest which may contribute being greatly effective in the conservation and recovery of the biome. As result, the adoption of a new method for the calculation of the designated IPI level, exclusively for wood artifacts, should provide subsides for sustainable development of Araucaria forests in Parana.