TAXATION, EXTRA-FISCALITY AND THE ENVIRONMENT: WHY DON'T LARGE INDUSTRIAL ENTERPRISES CONTRIBUTE TO THE DEVELOPMENT OF SMALL CITIES?

Abstract

This article aims to present and discuss the concept of extra-fiscality in the context of Tax Law, analyzing its practical influences on the reality of small municipalities in Bahia, notably the city of Candeias, in comparison with the axiological values ​​listed in the Federal Constitution of 1988. It aims to address the existence and the method of taxation of large industrial enterprises in the context of cities and the lack of return regarding the maintenance of a balanced environment - understood as urban and social development - of the location in which they are located, resulting in the contrast of growing inequality in this context. Finally, it seeks to analyze possible solutions to this issue, taking into account the conceptual understandings worked on throughout the study. The methodology used to prepare the work will be bibliographical, descriptive and qualitative research, using studies, documents, articles, books, pertinent legislation and official data that will enrich the presentation of the proposed theme. The technique adopted will be documentation, with documentary and bibliographical analysis through triangulation of methods as a form of analytical integration.