O paradigma jurídico-ambiental e a tributação como instrumento efetivador: uma teoria que se alia à prática

Abstract

This paper aims to expose that the theory of Environmental Tax Law is correlated with the approach outlined for Juridical Science, under the outlines post-positivist, guarded the idea of emergence of an environmental-legal paradigm that improves Emphasizes that this theory is in keeping with the new legal precepts, namely, the appreciation of the Constitution, the theory of fundamental rights and principles, while the systemic structural elements of rational-legal order and while elements which propiciate cohesion evaluative to the legal system, sparking not only but the idea of axiological unit of the Constitution, and also the notion of a paradigm itself, namely the legal-environmental. Analyzes, for both, the epistemological changes triggered by different conceptions of Legal Science in the twentieth century, and, consequently, the reorientation of its institutes, guided by these new interpretations. Highlights that the principle of human dignity, only will have the necessary effectiveness if it's inserted in an environmentally balanced framework, which the Environmental Tax Law has the virtue of supporting it, using, among other means, proportionality. In order to report to the practical bias that taxation is an instrument to facilitate the concretion of the proposed environmental paradigm, it was highlighted the various actions, whether public policies, whether of legislative tax policy, which goes beyond the dichotomy which lies among regulatory taxes and taxation to achieve a “axiological taxation”, especially in the Brazilian energy sector. Concluded that from this approach, the Environmental Tax Law, has the ability to accomplish the proposed model, from the perspective of concreteness of human dignity.