SOCIAL AND ENVIRONMENTAL JUSTICE: NOTES FROM THE PERSPECTIVE OF TAX NEUTRALITY IN THE EXTRAORDINARY APPEAL RE 773992/BA IN FRONT OF ADVANCES AND CHALLENGES IN THE LIGHT OF ECONOMIC AND SOCIAL DEVELOPMENT IN BRAZIL

Abstract

The present work aims to analyze the performance of the Federal Supreme Court – STF in the ruling RE 773992/BA in relation to tax neutrality from the perspective of free competition in the face of advances and challenges in defense of socio-environmental justice through extra-fiscality. Their specific objectives were to investigate, in accordance with the STF's decision in RE 773992/BA, the prospects for a new fundamental right guaranteeing the construction of a sustainable world bringing a social order, to analyze the possibilities of the existence of a coherent thesis established by the STF in the judgment RE 773992/BA, which address the contributory capacity in light of the polluter pays principle and evaluate, through the STF's paradigmatic decision in RE 773992/BA, the conduct used in relation to the contributory capacity, free competition and the advances and challenges in defense of socio-environmental justice through extra-fiscality. Thus, it becomes relevant to discuss the perspective of tax neutrality in Brazil in accordance with the STF's position in the emblematic judgment. The methodology used: descriptive-analytical. Regarding the type: bibliographic, including scientific articles, theses and documents on official websites. Regarding nature: qualitative, as it tries to verify the issue of human behavior. As for the purposes, describe, analyze, classify and interpret the facts relating to the problem presented.