A tributação no mercado da Cannabis Sativa Linnaeus no Brasil: as possibilidades de um tratamento tributário constitucionalmente adequado

Abstract

This study, based on bibliographic research and using primarily the hermeneutic method, aims to reflect on the possibilities of taxation being an efficient way to materialize the fundamental rights to health and an ecologically balanced environment through the exercise of taxes policies on the economic sector of Cannabis Sativa Linnaeus. Therefore, initially, it is analyzed the historical context in which the relationship between human beings and cannabis developed, as well as the context of its prohibition. As a necessary condition for understanding the subject, the botanical classification of cannabis varieties is also presented. In a second moment, some classifications are analyzed on the different orders of knowledge and the theme of technical-scientific knowledge as a source of justification of the political decision. Still in the second chapter, from the theory of the economic Constitution, it is identified the degree of binding of the legislator to the constitutional provisions. Then, it seeks to analyze taxation from a functional perspective, from which the concept of extrafiscality, its scope and limits will be extracted. Furthermore, the fundamental rights to health and to an ecologically balanced environment are analyzed, as rights that can be materialized through extrafiscal taxation on the cannabis market. Finally, it is intended to discuss some concrete possibilities available to the legislature for the implementation of extrafiscal tax policies in order to promote more intensely the aforementioned fundamental rights under analysis in this study.