A tributação ambiental e a indústria da moda: uma análise dos relatórios anuais das marcas de fast fashion a partir dos vieses da sustentabilidade

Abstract

Currently, the fashion industry is the third most polluting in the world, and also one of the most profitable. It is known that, despite the rescue of the idea of utilitarianism focused on clothing, fashion items identify human beings and their culture, bringing to the discussion a plurality of issues that permeate from consumption to the environmental damage caused by it, especially by the industries destined to the production directed to this sector. Considering the constant transformation of the legal philosophy and the importance of dialogue between the different fields of law, environmental taxation emerges, in the sphere of extrafiscality, as a possibility of making a fundamental right viable: the right to a balanced environment. The present study will deal primarily with aspects relevant to environmental taxation applied to the fashion industry in the multiple biases of sustainability, seeking to analyze and understand the connection between these areas, as well as seeking to assimilate the data published by the annual reports of three large fast fashion clothing industries located in Brazil, from the perspective of sustainability biases. In this way, the research questions: is it possible to say that environmental taxation impacts on changing practices used by the fashion industry from the perspective of sustainability biases? The objective is to verify the current scenario of environmental taxation in Brazil, analyzing how its incidence occurs in the fashion industry, to identify, from the analysis of annual reports of large fast fashion fashion industries located in Brazil, analyzing Lojas Renner S /A, C&A and FARM, to understand how is the relationship between the economy and sustainability given the existing production practices in the fashion industry; to finally determine how environmental taxation can impact on changing practices used by the sector from the perspective of sustainability biases, with regard to a possible reduction of environmental impacts. This study will be made possible by the systemic-complex theory of Fritjof Capra, Edgar Morin and Gilles Lipovetsky, with the use of the deductive approach method and the monographic procedure method. It was concluded, therefore, that environmental taxation can impact and induce positive behavior within the fashion industry through public policies aimed at the sustainable panorama, contributing to a scenario of inducing good conduct, seeking a change that is based on all biases of the multidimensionality of sustainability through the protagonism of extrafiscality.