SUSTAINABLE DEVELOPMENT AND MINING TAILINGS DAMS: THE POSSIBILITY OF ENVIRONMENTAL TAXATION FOR THEMINING INDUSTRY SUSTAINABILITY

Abstract

Despite its high social importance, mining produces risks that are too high for the environment. In view of the environmental crisis evidenced by the collapse of mining tailings dams in Mariana/MG, it is urgent to reflect on sustainable development in the mining industry. In this sense, the research aimed to investigate whether the imperative to search for new solutions, innovations and technological reorientation is being implemented in the management of mining waste in Brazil. So, the results obtained revealed that better than the adoption of orders or prohibitions is the use of environmental taxation for activities that, although lawful, are not desirable for the environment, as a legal mechanism to implement sustainable development in the management of mining waste, performing the polluter-pays and protector-receivers principles. It was pointed out that, through environmental taxation, it is possible to induce the industry to greater environmental efficiency, since each issuer would seek to pay the lowest tax, without making economic development unfeasible. The methodology used was qualitative research and bibliographic research.