Direito tributário ambientalmente orientado: uma análise da função extrafiscal do tributo como instrumento de proteção do meio ambiente

Abstract

It Adduces the environmental taxation guided signifies the use of tributaries instruments to gather funds for the implementation of environmental public politics, as well as guiding the behavior of the economic agents to the protection of the environment. It reports the importance of the application of economic instruments, notably the taxes, in environmental protection, exposing the potential of the tributaries species to promoting a healthy environment. It shows the extrafical purpose of taxes is the key to the implementation of an environmental taxation guided. It announces examples of environmental taxation taken from the Comparative Law and its results. It analyses the advantages and limitations of environmental taxation guided before the Brazilian legislature. It explains the main incursions of homeland legislature under a environmental taxation guided.