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EnglishIt is undeniable that, over the last decades, social transformations have greatly contributed to the further degradation of ecosystems. Due to the exaggerated consumerism, a true ecological crisis has set in. It is therefore necessary to develop effective strategies to mobilize society in defense of the protection of natural resources. In this sense, the Federal Constitution already imposes some measures on private initiative and society. The establishment of the national solid waste policy, through Law No. 12.305 / 2010, can be an instrument of shared responsibility. This legal diploma provides for the integration of the public and private sectors, based on cooperation, mobilization and social participation. The question is whether this strategy can be considered a milestone in overcoming the prevailing classic command and control mechanisms. The aforementioned law allows the imposition of tax-inducing measures, such as the granting of fiscal, economic and credit incentives. For this research, we opted for the deductive method and the literature review technique. After the study, the hypothesis was confirmed that the use of tax extrafiscality becomes relevant as a way of stimulating behaviors that are environmentally appropriate to the guidelines of the national solid waste policy. portuguesE inegavel que, ao longo das ultimas decadas, as transformacoes sociais muito contribuiram para o aumento da degradacao dos ecossistemas. Em decorrencia do consumismo exagerado instalou-se uma verdadeira crise ecologica. Faz-se, entao, necessario o desenvolvimento de estrategias eficazes, de modo a mobilizar a sociedade em defesa da protecao dos recursos naturais. Nesse sentido, a Constituicao Federal ja impoe algumas medidas a iniciativa privada e a sociedade. A instituicao da politica nacional de residuos solidos, atraves da Lei no 12.305/2010, pode ser um instrumento de responsabilidade compartilhada. Esse diploma legal preve a integracao dos setores publico e privado, baseada na cooperacao, mobilizacao e participacao social. A questao e saber se essa estrategia pode ser considerada um marco na superacao dos classicos mecanismos de comando e controle predominantes. A citada lei permite a instituicao de medidas indutoras tributarias, tais como a concessao de incentivos fiscais, economicos e crediticios. Para a realizacao desta pesquisa, optou-se pelo metodo dedutivo e pela tecnica da revisao bibliografica. Apos o estudo, confirmou-se a hipotese de que a utilizacao da extrafiscalidade tributaria ganha relevo como forma de estimulo a comportamentos ambientalmente adequados as diretrizes da politica nacional de residuos solidos.

Responsabilidade compartilhada na política nacional de resíduos sólidos: aplicabilidade da norma tributária ambiental indutora