TRIBUTAÇÃO E DESENVOLVIMENTO SUSTENTÁVEL NO CUMPRIMENTO DOS ODS 10, 16 E 17

Authors

  • Lucas Gonçalves da Silva Universidade Federal de Sergipe (UFS)
  • Cleriston Adonai dos Santos Universidade Federal de Sergipe (UFS)

DOI:

https://doi.org/10.21671/qx0w3q59

Abstract

This article analyzes the relationship between the taxation of transnational corporations and the promotion of sustainable development in Brazil, focusing on Sustainable Development Goals (SDGs) 10, 16, and 17. The central issue investigated is the impact of the taxation of transnational corporations on the Brazilian government's ability to finance essential public policies, with implications for the realization of human rights and the achievement of the UN Sustainable Development Goals. The research focuses on how progressive taxation can contribute to reducing social and economic inequalities, on the analysis of public policies aimed at tax justice and social inclusion, and on the impacts of aggressive tax planning on the government's ability to finance essential policies. The methodology adopted is qualitative, based on documentary and doctrinal analysis on international taxation, transnational corporations, and sustainable development, complemented by a critical assessment of tax regulations and public policy proposals, aiming to identify gaps and propose improvements to meet the aforementioned SDG targets. Target 10.1 can be achieved through the expansion of income transfer programs and the creation of formal jobs; target 10.4 through progressive tax reform that increases taxation on high-income individuals and transnational corporations, potentially reducing the tax burden on consumption; and target 10.5 through greater oversight of the banking system and alignment with international initiatives to combat tax evasion. Finally, target 17.1 can be achieved through institutional partnerships that strengthen oversight and tax collection mechanisms, especially within the Federal Revenue Service.

Author Biographies

  • Lucas Gonçalves da Silva, Universidade Federal de Sergipe (UFS)

    Pós-doutor em Direito pela Università Degli Studi G. d'Annunzio (Itália) e pela Universidade Federal da Bahia. Doutor e Mestre em Direito do Estado, na sub-área de Direito Constitucional, pela Pontifícia Universidade Católica de São Paulo-PUC/SP. Professor Associado da Graduação em Direito e do Programa de Mestrado em Direito na Universidade Federal de Sergipe-UFS. Consultor da Câmara de Assessoramento da FAPITEC/SE. Consultor da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - Capes. Membro da Diretoria do Conselho Nacional de Pesquisa e Pós-graduação em Direito - CONPEDI.

  • Cleriston Adonai dos Santos, Universidade Federal de Sergipe (UFS)

    Mestrando em Direito pelo Programa de Pós-Graduação da Universidade Federal de Sergipe. Auditor-Fiscal da Receita Federal do Brasil. Pós-Graduado em Direito Tributário pela Escola Nacional de Administração Pública (ENAP). Bacharel em Direito pela Universidade Estadual de Santa Cruz (UESC). 

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Published

2026-01-15

Issue

Vol. 10 No. 2 (2024): Revista Direito UFMS

Section

Artigos

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