Aspectos contemporâneos da tributação ambiental: tributação da geração de energia eólica no Brasil

Abstract

fter surpassed the thought of the natural resources are inexhaustible, the man was worried in limiting its use. Although, the human action being carries through necessary transformations in the environment, the State will have to lead this behavior for a desirable standard in search of the ambient balance, through of sustainable practices. The way for this finality is the use of tax policies, represented by the use of the tax as instrument to issue the constitutional guarantees. In this context, the taxation on the generation of aeolian energy, fulfills this paper, helping to develop a society involved in the ecologic environment.