Circular economy and reverse logistics for waste from electrical and electronic equipment: granting tax incentives to recycling cooperatives as an effective means to promote sustainable development

Abstract

In this article, the Circular Economy is analy2ed and how this economic model contributes to sustainable development. It will deal with state action and how tax incentives, especially those aimed at recycling cooperatives for electronic solid waste, can induce socially responsible behavior. Likewise, it seeks to demonstrate the incidence or not of ICMS in the States of São Paulo, Santa Catarina, Rio de Janeiro, Minas Gerais and Ceará and their tax incentive policies for recycling this waste. Finally, it is concluded that, although the Brazilian legal system embraces the principle of sustainable development, and the National Solid Waste Policy (PNRS) advocates the obligation of federative entities to draw fiscal incentive policies for the management of these wastes, in the States investigated, such policy is incipient and not specific to the process of its reuse, being insufficient for the demand of the Circular Economy in the global perspective of sustainability. The research carried out was bibliographical and documentary, supported by transdisciplinary and systemic methods of analysis.