A Importância na Uniformidade da Tributação dos Recursos Hídricos (The Importance of having a Uniform Water Resources Tax)

This paper leads with the study concerning the scarcity of water resources and focusing on taxes policies at the State of Sao Paulo, Brazil. Conceptually this work deals with sustainability, but focuses on taxes and classifies them regarding the use of water resources based on the Law 12.183 of December 29, 2005, promulgated in the State of Sao Paulo. The study shows the very important need that measures be taken by the federal government, in general, so that a change on sustainable investment policies may transform society and businesses habits, to become more conscious and sustainable; and so prevent the shortage of this vital resource for life.