With the increase of environmental degradation on account of the problem of solid
waste faced by our society, the environmental Law, economic Law and taxation
extrafiscal has shown excellent tools in the establishment of Public Policies aimed at
resolving this degradation. A clear example of this is the recent National Policy of Solid
Waste (PNRS), established by Law no. 12.305 of August 2010, which determines
various actions, both to Public Power as society in general, for the implementation of
the management of waste, and is based on environmental principles such as the polluterpays
principle and the shield-recipient. The principle of the shield-recipient innovates to
allow the granting of incentives to those who protects the environment, as a way to
ensure the realization of the PNRS, encouraging the activities focused on the
management of waste. In this context, the PNRS brought as one of its objectives the
incentive the recycling industry and the institution by can Public standards for granting
of incentives both entities as the industries of this branch. On this basis, this work deals
with the use of taxation extrafiscal (inducer) on the rate of environmental licensing of
companies that operate in the field of processing of solid waste, from a case study
conducted in a company in the business of solid waste beneficiation of metallic, located
in the State of Amazonas.
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