Tributação ambiental: um instrumento de incentivo ao desenvolvimento sustentável e à proteção de um meio ambiente ecologicamente equilibrado

Abstract

It intends to analyze the taxation as an effective instrument for protecting the environment through the redistribution of access to available natural resources, taking advantage of his extrafiscal nature. The tax, here used in order to internalize market’s failures that cause environmental degradation, the negative externality, looking for soften its impact on the external environment, and then achieve a more environmentally sustainable economic growth. The environment’s defense is characterized as a principle constitutionally conferred to citizens, taxpayers, and must be guaranteed by State with all its resources. Taxation, seen as an economic tool to be used as a mechanism of direct intervention in the economic domain, by inducing economic agents that make use of natural resources, consuming them without restraint, a change of attitude, whether by increasing their tax burden, or by offering tax incentives for productions that adopt methods that minimize or even eliminate the environmental costs of their products. State should use tax extrafiscal character to insert in its scope the protection of the environment, combining this principle with economic growth, and thus ensure sustainable development of the nation, effecting an improvement in quality of life and increased welfare of citizens, taxpayers.