Agrochemical and tax incentives: reflections on the Agreement of ICMS (tax on the trade of goods and services) 100/97 Confaz

The Positive Law of the second half of the twentieth century is no longer restricted to prohibit and to allow, starting to restrict the promotion and encouragement. Moreover, state intervention based on the classic regulatory penalty has not been sufficient as a mechanism for protecting the environment, because not all the environmental standards are provided to show effectiveness. The risk society and the environmental crisis require a more incisive of the state from intervention in economic activities and encouraging the adoption of environmentally desirable behavior. The aim of this work is therefore critical reflections point of ICMS (Tax on the Trade of Goods and Services) 100/97 of the National Policy (Confaz) which gives tax incentives in operations involving pesticides from the perspective of risk society. The methodology is bibliographic, descriptive, exploratory and dialectic predominantly inductive. We conclude that such action goes against the grain of Confaz sustainability, to the extent that the State Environmental Law requires more proactive attitudes of public servants.