Ecotributação : impostos ambientais no direito brasileiros e no direito português

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The present work has as its theme "Ecotaxation: Environmental Taxes in Brazilian law and Portuguese law." The overall goal is to demonstrate the relevance and feasibility of using environmental tax on environmental protection for sustainable development, based on the constitutional principles Brazilian and constitutional principles of Portuguese law. The methodology used in this study was the method of deductive approach and the method of procedure of the literature. The results configure a minor application of constitutional provisions to the challenges presented to the use and rampant destruction of natural resources, despite the Brazilian and Portuguese constitutions contemplate sustainable development principles in bringing the right to the environment to the level of fundamental right. With the use of fiscal policy, internalising the costs of natural resources in the final price of doing business, there is the possibility of induction of the actions of economic agents to inhibit or encourage a pro-environment, the tax law relating to the rights and economic environment. The granting of exemptions or benefits and a progressive increase in tax rates are feasible methods of fiscal policy with environmental objectives. It follows, therefore, that the ecotaxation through environmental taxes in the legal and Brazilian Portuguese, appears as a relevant and viable alternative as a tool for environmental preservation

ASSUNTO(S)

princípios ambientais impostos - meio ambiente - proteção ambiental environmental principles extrafiscalidade direito direito tributário - direito econômico - direito ambiental environmental taxes princípios tributários tax principles fiscal policy desenvolvimento sustentável sustainable development impostos ambientais

ACESSO AO ARTIGO

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